On June 1^st of the Current Year,Kayla and Ralph Purchased

Multiple Choice

On June 1^st of the current year,Kayla and Ralph purchased a rental beach house for $700,000.Of that amount,$400,000 was for the land value.How much depreciation deduction can they take in the current year? (You may need to refer to the depreciation tables. )

A) $0.
B) $5,910.
C) $7,880.
D) $13,790.