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Depreciation of property other than real property begins in the middle of the quarter in which it is placed in service when more than: 25% of the total cost of Section 179 property placed in service during the year occurs during the fourth quarter. 40% of the total cost of all depreciable property placed in service during the year occurs during the fourth quarter. 25% of the total cost of all depreciable property placed in service during the year occurs during the fourth quarter. 40% of the total cost of property less any Section 179 deduction placed in service during the year occurs during the fourth quarter. If an SUV purchased in 2021 costs $50,000 and weighs 5,800 pounds, the maximum depreciation expense that can be taken is: \begin{tabular}{|} $9,800 \\ $18,200 \\ $50,000 \\ $16,000 \end{tabular}