During 2018, Travis Purchases $13,000 of Used Manufacturing Equipment (7-Year

During 2018, Travis purchases $13,000 of used manufacturing equipment (7-year property) for use in his business, his only asset purchase that year.Travis has taxable income from his business of $51,000 before any cost recovery.What is the maximum amount that Travis may deduct under the election to expense?$500,000

A) $0
B) $13,000
C) $25,000
D) $500,000
E) None of the above