During 2014, Duncan Company Purchases and Places in Service Office

During 2014, Duncan Company purchases and places in service office equipment with a cost of $40,000. The equipment is 7-year MACRS property with an ADS recovery period of 10 years. Duncan desires to avoid the AMT. What is its minimum 2014 depreciation deduction?

A) $ 2,000
B) $ 2,857
C) $ 3,000
D) $ 4,000
E) $ 5,714