On April 15, 2016, Andy purchased some furniture and fixtures (7-year property) for $10,000 to be used in his business. He did not elect to expense the equipment under §179 or bonus depreciation.  On June 30, 2018, he sells the equipment. What is the cost recovery deduction for 2018?

a. $ 0.

b. $ 875.

c. $1,429.

d.  $1,749.