In 2019, Ben purchases and places in service a new auto for his business. The auto costs $57,000 and will be used 100 percent for business. Assuming the half-year convention applies and Ben does not elect out of bonus depreciation, what will depreciation on the auto be in 2018? 

a. $57,000 

b. $18,000 

c. $18,100 

d. $10,000 

e. None of the above