Alice purchased office furniture on September 20, 2013, for $100,000. On October 10, 2013, she purchased business computers for $80,000. Alice placed all of the assets in service on January 15, 2014. Alice did not elect to expense any of the assets under § 179, did not elect straight line cost recovery, and did not take additional first year depreciation (if available). Determine the cost recovery deduction for the business assets for 2014.
a. $6,426
b. $14,710
c. $25,722
d. $30,290
e. None of these
Answer: d