In 2020 Klusic LLC purchased and placed into service two assets, furniture (7-year property) on April 24 with a basis of $11,000 and computer equipment (5-year property) on November 18 with a basis of $15,000. Calculate the maximum depreciation expense for 2021, (ignoring §179 and bonus depreciation).) (Round final answer to the nearest whole number.)
a. $2,714.
b. $7,494.
c. $4,572
d. $8,282.
e. None of the choices are correct.