In 2020, Ben purchases and places in service a new auto for his business. The auto costs $57,000 and will be used 60 percent for business. Assuming the half-year convention applies and Ben elects out of bonus depreciation and Section 179, what will depreciation on the auto be in 2020?
a. $11,400
b. $6,840
c. $6,060
d. $6,000
e. None of the above