Why is $1000? Is 5000*20%? How to know it is 5 years, 7-year, or 10-year?

Becker CPA Review 5-7 Data, Inc., purchased and placed in service a $5,000 computer on August 24, year 3. This is the only asset purchase during the year. Section 179 expensing and bonus depreciation were not elected. Using the excerpt of the MACRS half-year convention table below, what is the MACRS depreciation in year 3 for the computer? Recovery Period 5-Year 7-Year 10-Year 1 20% 14.29% 10% 2 32% 24.49% 18% 3 19.2% 17.49% 14.4% Oa. $500 Ob. $715 Oc. $960 Od. $1,000 Feedback Check My Work Correct