In 2020, 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 2020?
a. $57,000
b. $18,000
c. $18,100
d. $10,000
e. None of the above