VCC Co., a calendar year taxpayer, purchased small tools for $5,000 on December 21, 2020, representing the company's only purchase of tangible personal property that took place during 2020. On its 2020 tax return, how many months of MACRS depreciation may VCC Co. claim on the tools (assuming they do not qualify for immediate expensing under Sec. 179 or bonus depreciation)?

		Three and a half months
		Six months
		One and a half months
		Three months
		Twelve months