Greenville Floral Places a New Tractor 7-Year MACRS) into Service

Greenville Floral places a new tractor 7-year MACRS) into service on January 8, 2014. They pay $28,000 for the tractor. This is the only business asset placed into service during this year. Greenville Floral wants to minimize the amount of depreciation deductible in 2014. What is Greenville Floral's cost recovery for 2014?

A) $ 1,400
B) $ 2,000
C) $ 2,999
D) $ 4,000
E) $ 4,001