An asset (not an automobile) put in service in June 2022 has a depreciable basis of $24,000 and a recovery period of 5 years. Assuming bonus depreciation is used, half-year convention and no election to expense is made, what is the maximum amount of cost that can be deducted in 2022?

a. $4,800

b. $12,000

c. $24,000

d. $2,000

e. $5,600