Shane purchases used 7-year class property at a cost of $200,000 on April 20, 2020. Shane's cost recovery deduction for 2020 for alternative minimum tax purposes, assuming he does not elect 179, would be:

a.$2,500.

b.$10,000.

c.$0.

d.$21,420. (this is the correct answer)

e.$14,280.

Shane's cost recovery deduction is $21,420 (0.1071 $200,000).

Question: I am wondering why it falls in the third quarter and not the second since the asset was purchased in April.