The only depreciable asset Bill purchased during his calendar 2018 tax year was a new seven-year-life asset. The asset, which was listed property, was acquired on June 17 at a cost of $100,000, and he placed it in service immediately. The asset was used 60% for business and the rest of the time for personal use. Bill did not elect IRC 179 expensing and elected not to take additional first-year (bonus) depreciation. Determine Bills depreciation deduction with respect to the property for 2019. a. $1,428 b. $2,499 c. $5,716 d. $8,574 e. $14,694