On July $15,2023$ Jorge purchased and placed in service a used car. The purchase price was $$65,000.$ This was the only business use asset that Jorge acquired in $2023.$ He used the car $75\%$ for business and $25\%$ for personal use. Jorge used the regular MACRS depreciation method. How much depreciation expense may Jorge recognize for $2023$ with respect to the car? $($Note that Jorge is not eligible to take either bonus depreciation or Section $179$ expense because the car purchased is "used", not new.$)$

Question $21$ options:

a$)$

$$9,150$

b$)$

$$7,313$

c$)$

$$2,438$

d$)$

$$9,750$

e$)$

$$13,000$