A company acquires a $$20,000,$ five year MACRS asset and decides to the $50\%$ additional$/$bonus depreciation in the first year.$$ What is total depreciation in the first year?

Question $10$ options:

a$)$

$$10,000$

b$)$

$$12,000$

c$)$

$$4,000$

d$)$

$$20,000$