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

Multiple Choice

YumYum Corporation (a calendar-year corporation) moved into a new office building adjacent to its manufacturing plant in 2018. It purchased and placed in service the following assets during 2018: 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 Corporation made all elections available to maximize its overall depreciation deduction for 2018, what would its maximum cost recovery deduction be for 2018?

A) $190,000
B) $225,281
C) $229,601
D) $248,441