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 2019.It purchased and placed in service the following assets during 2019: $\begin{array}{ccr}\underline{\text {Date Acquired}}&\underline{\text {Asset Description}}&\underline{\text {Cost}}\\\text { March 4 } & \text { New Office Building } & \$ 850,000 \\\text { March 15 } & \text { New Computer Equipment } & 45,000 \\\text { March 25 } & \text { New Office Furniture } & \$ 25,000 \\\text { August 20 } & \text { Used Machinery } & \$ 120,000 \\\text { December 15 } & \text { New Automobile } & \$ 30.000\end{array}$

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 apply Section 179 expensing or bonus depreciation, but elects to use straight-line depreciation on all of its assets, how much is its 2019 depreciation deduction?

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