Howard's Business Is Raising and Harvesting Peaches

Howard's business is raising and harvesting peaches.On March 10,2014,Howard purchased 10,000 new peach trees at a cost of $60,000.Howard does not make an election to expense assets under § 179 and does not take additional first-year depreciation (if available) .Determine the cost recovery deduction for 2014.

A) $1,532
B) $3,000
C) $12,000
D) $31,500
E) None of these