Quanti Co., a calendar-year taxpayer, purchased equipment for $5,000 on December 21, 20X14, representing the company’s only purchase of tangible personal property that took place during 20X14. On its 20X14 tax return, how many months of MACRS depreciation may Quanti Co. claim on the tools?

a. One-and-a-half months

b. One month

c. Six months

d. None