Carolyn Purchases a New Delivery Truck (5-Year MACRS Property)costing $30,000

Carolyn purchases a new delivery truck (5-year MACRS property) costing $30,000 for use in her floral business on January 5,2013.If Carolyn's taxable income from the floral business before any special elections is $8,000 for 2013,and she elects out of bonus depreciation,what is her maximum allowable cost recovery on the delivery truck in 2013?

A) $ 4,400
B) $ 6,000
C) $12,400
D) $14,000
E) $30,000