margaret purchased a used pickup truck at a cost of $12,400 and sales taxes of $600 to use in her floral business. she purchased the pickup (five-year property) and placed it in service on june 1 of the current tax year. assume that margaret opts out of bonus depreciation. using macrs, what is the first-year cost recovery deduction that margaret can claim? a) $1,240 b) $1,300 c) $2,600 d) $5,200