In 2022, Ben purchases and places in service a new auto for his business. The auto costs $57,000 and will be used 60 percent for business. Assuming the half-year convention applies and Ben elects out of bonus depreciation and Section 179, what will be the depreciation on the auto in 2022?

a. $11,200

b. $6,840

c. $6,720

d. $6,120

e. None of the above