Select the best answer. A safe was sold in May 2018. It was purchased in 2016 and used exclusively for business. The safe cost $2,000 Safes are 7-year MACRS property. The mid-quarter convention did not apply; 5179 and bonus depreciation du not apply. What is the regular MACRS depreciation deduction in the year of sale? (Calculate the deduction for ear 3.) O A. $175 o B. $350 C. $384 D. $192