Ten independent multiple choice questions appear below. You must answer all or tnem.

Do not assume that a taxpayer makes an IRC $179$ election or uses bonus depreciation unless a problem so states.

For each question you answer, insert in the appropriate space on the separate answer sheet the letter which indicates the correct response. Please note than all final answers have been rounded to the nearest $$10.$

Calendar year Corp. A purchases and places in service a five$-$year asset costing $$40,000$ on February $23,202.$ Corp. A estimates that the salvage value is $$6,000.$ Assume that the mid quarter convention applies to all five$-$year property placed in service during $202.$ What depreciation deduction will Corp. A claim for $202?$

A$.$ $$5,720$

B$.,14,000$

C$.8,750$

D$.,11,900$

E$.$ None of the above