The MACRS basis of 5-year property acquired on January 13, 20X1 is $10,000. The property is sold on July 31, 20X3. If the half-year convention applies to personal property acquired in 20X1 and the regular (accelerated) MACRS method is used, depreciation expense for 20X3 is: O A. $2,000. O B. $1,920. O C. $1,600. D. $960. O E. $800