Carolyn Purchases a New Trucks (5-Year MACRS Property) Costing $3,500,000

Carolyn purchases a new trucks (5-year MACRS property) costing $3,500,000 for use in her floral business on January 5, 2018. What is her maximum allowable cost recovery on the trucks in 2018?

A) $-0-
B) $700,000
C) $1,500,000
D) $2,300,000
E) $3,500,000