An asset (not an automobile) put in service in June 2018 has a depreciable basis of $40,000 and a recovery period of 5 years. Assuming bonus depreciation is used, half­year convention and no election to expense is made, what is the maximum amount of cost that can be deducted in 2018? 

a. $4,000 

b. $20,000 

c. $24,000

d. $28,000 

e. $40,000