An asset (not an automobile) put in service in June 2019 has a depreciable basis of $30,000 and a recovery period of 5 years. Assuming half-year convention, no bonus depreciation, and no election to expense is made, what is the maximum amount of cost that can be deducted in 2019? 

a. $2,500 

b. $5,000 

c. $6,000 

d. $30,000 

e. None of the above