In April 2018, Emma Acquired a Machine for $60,000 for Use

In April 2018, Emma acquired a machine for $60,000 for use in her business. The machine is classified as 7- year property. Emma does not expense the asset under Sec. 179 or bonus depreciation. Emma's depreciation on the machine for 2018 is

A) $6,428.
B) $60,000.
C) $30,000.
D) $8,574.