To properly answer this question you must read every date on the form as being the date stated plus one year. For example, if a date on the form says 2020, you must read it as 2020 plus one year, or 2021]. If the taxpayer is depreciating office furniture that was placed in service in 2020, then the depreciation expense for 2021 in the amount of $2,761 would be entered on:

a. Form 4562, Line 19b.

b. Form 4562, Line 19c.

c. Form 4562, Line 17.

d. Form 4562, Line 14.