Ron Edwards Owns a Courier Company in Sydney

Ron Edwards owns a courier company in Sydney. On 1 July 2019 Ron purchased a luxury van for $71,000, with an effective life of seven years which he used 90% for business purposes during the 2019-20 tax year. Given that the company does not qualify for the small business concessions, the maximum depreciation deduction that can be claimed by the business for the van for the 2019-20 tax year is

A) $14,807
B) $20,286
C) $18,257
D) $16,452