Howard's Business Is Raising and Harvesting Peaches

Howard's business is raising and harvesting peaches.On March 10,2011,Howard purchased 10,000 new peach trees at a cost of $60,000.Howard does not elect to expense assets under § 179.Determine the cost recovery deduction for 2011.

A) $0.
B) $2,500.
C) $10,000.
D) $60,000.
E) None of the above.