On May 5, 2016, Jillian purchased equipment for $40,000 to be used in her business. She did not elect to expense the equipment under Section 179 or bonus depreciation. On January 1, 2021, she sells the equipment to a scrap metal dealer. What is the cost recovery deduction for 2021?

a. $ 892. 

b. $1,784.

c. $ 3,568. 

d. No deduction allowed.