A Taxpayer Places a $50,000 5-Year Recovery Period Asset in Service

A taxpayer places a $50,000 5-year recovery period asset in service in 2019. This is the only asset placed in service in 2019. Assuming half-year convention, no special elections (for example, election to expense) , what is the amount of total cost recovery deduction?

A) $0
B) $5,000
C) $25,000
D) $30,000
E) $50,000