In 2018, Ben purchases and places in service a new auto for his business. The auto costs $57,000 and will be used 60% for business. Assuming the half­year convention applies and Ben elects out of bonus depreciation and Section 179, what will depreciation on the auto be in 2018? 

a. $57,000 

b. $11,400 

c. $6,840 

d. $6,000 

e. None of the above