John Purchases Residential Rental Property on June 30,2017 for a Cost

Multiple Choice

John purchases residential rental property on June 30,2017 for a cost of $290,000.Of this amount,$140,000 is allocable to the cost of the home and the remaining $150,000 is allocable to the cost of the land.What is John's maximum depreciation deduction for 2017?

A) $2,758
B) $1,485
C) $1,061
D) $370
E) None of the above