Ralph Buys a New Truck 5-Year MACRS Property) to Use

Ralph buys a new truck 5-year MACRS property) to use in his landscaping business on May 13, 2014, at a cost of $18,000. On November 5, 2014, Ralph takes advantage of an end of the season clearance sale to purchase various landscaping equipment 7-year MACRS property) costing $34,000. Assuming that Ralph does not wish to immediately expense any of the cost of the property purchased this year, what is his 2014 maximum allowable cost recovery deduction?

A) $ 2,114
B) $ 5,714
C) $ 8,459
D) $ 12,086
E) $ 15,500