On June 1, 2019, Cork Oak Corporation Purchased a Passenger

On June 1, 2019, Cork Oak Corporation purchased a passenger automobile for 100 percent use in its business. The auto, with a cost basis of $22,000, has a 5-year recovery period.. How much depreciation should be taken for 2019, assuming Cork Oak Corporation uses the accelerated depreciation method under MACRS but does not choose to make the election to expense or take bonus depreciation?

A) $10,000
B) $3,160
C) $4,400
D) $18,000
E) None of the above