Benjamin, a calendar-year taxpayer, placed the following depreciable assets into service in 2022:
February 1, furniture, $5,000.
August 5, machine, $5,500.
October 7, equipment, $12,000.
No Section 179 deduction or bonus depreciation will be claimed.
Which depreciation convention is Benjamin required to use for the furniture?
A. Half-year.
B. Mid-quarter.
C. Mid-month.
D. Straight-line