Alice Purchased Office Furniture on September 20, 2017, for $100,000

Alice purchased office furniture on September 20, 2017, for $100,000. On October 10, 2017, she purchased business computers for $80,000. Alice placed all of the assets in service on January 15, 2018. Alice did not elect to expense any of the assets under § 179, did not elect straight-line cost recovery, and did not take additional first-year depreciation. Determine the cost recovery deduction for the business assets for 2018.

A) $6,426
B) $14,710
C) $25,722
D) $30,290
E) None of the above