On June 1,2013,Sam Purchased Used Farm Machinery for $150,000

On June 1,2013,Sam purchased used farm machinery for $150,000.Sam used the machinery in connection with his farming business.Sam does not elect to expense assets under § 179.Sam has,however,made an election to not have the uniform capitalization rules apply to the farming business.Sam takes additional first-year depreciation when available.Determine the cost recovery deduction for 2013.

A) $5,000.
B) $7,500.
C) $10,000.
D) $78,750.
E) None of the above.