Sue purchased video recording equipment that she uses in her in-home business (asset class 57.0). The equipment cost $15,799 when purchased and placed in service on February 20, 2016. The equipment is used 40% for business. Compute her 2016 regular MACRS depreciation. Assume the half-year convention. AT 9 YEARS ACCORDING TO THE IRS

A) $6,320

B) $632

C) $526

D) $351