YumYum Corporation (A Calendar-Year Corporation)moved into a New Office Building

Multiple Choice

YumYum Corporation (a calendar-year corporation) moved into a new office building adjacent to its manufacturing plant in 2015.It purchased and placed in service the following assets during 2015: All assets are used 100% for business use.The office building does not include the cost of the land on which it is located that was an additional $300,000.The corporation had $900,000 income from operations before calculating depreciation deductions.If YumYum does not use Section 179 expensing and it elects to use straight-line depreciation on all of its assets,how much is its 2015 depreciation deduction?

A) $17,281
B) $28,972
C) $35,134
D) $35,394