On June 1,2011,Sam Purchased New Farm Machinery for $150,000

On June 1,2011,Sam purchased new farm machinery for $150,000.Sam used the machinery in connection with his farming business.Sam does not elect to expense assets under § 179.Sam has,however,made an election to not have the uniform capitalization rules apply to the farming business.Sam does elect not to take additional first-year depreciation.Determine the cost recovery deduction for 2011.

A) $5,000.
B) $7,500.
C) $10,000.
D) $12,500.
E) None of the above.