On May 15,2010,Brent Purchased New Farm Equipment for $80,000

On May 15,2010,Brent purchased new farm equipment for $80,000.Brent used the equipment in connection with his farming business.Brent does not elect to expense assets under § 179.If Congress reenacts additional first-year depreciation for 2010,Brent does elect not to take additional first-year depreciation.Determine the cost recovery deduction for 2010.

A) $8,000.
B) $12,000.
C) $16,000.
D) $20,000.
E) None of the above.