Alice purchases a rental house on June 22, 2022, for a cost of $174,000. Of this amount, $100,000 is considered to be allocable to the cost of the home, with the remaining $74,000 allocable to the cost of the land. What is Alice’s maximum depreciation deduction for 2022 using MACRS?

a. $1,970

b. $1,667

c. $1,177

d. $1,061

e. $3,485