Please help me understand this question, please show work, thank you.

Tom Tom LLC purchased a rental house and land during the current year for $178,000. The purchase price was allocated as follows: $114,000 to the building and $64,000 to the land. The property was placed in service on May 22. Calculate Tom Tom's maximum depreciation for this first year. (UseMACRSTable 3.)(Round final answer to the nearest whole number.)

Multiple Choice

a. $1,830.

b. $2,591.

c. $2,857.

d. $4,046.

e. None of the choices are correct.

22 https://my.post.edu/CMCPortal/s x | Connect x [https:/ezto-cf-media.mheducati x + X O B https://ezto-cf-media.mheducation.com/Media/Connect_Production/bne/accounting/spilker_11e/ch10_table3.htm . . . TABLE 3 Residential Rental Property Mid-Month Convention Straight Line-27.5 Years Month Property Placed in Service Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 3.485% Month 7 Month S Year 1 Month 9 .182% 2.879% 2.576% Month 10 Month 11 Month 12 2.273% 1.970% Year 2-9 1.667% 1.364% 3.63 1.061% 0.758% 0.455% 0.152% 3.636 3.636 3.636 3.636 3.636 Year 10 3.650 3.636 3.637 3.637 3.637 3.636 3.636 3.637 3.636 3.637 3.636 .637 .636 .636 Year 11 3.636 3.636 3.636 .636 3.636 3.636 .636 3.636 3.636 3.636 3.637 3.637 3.637 Year 12 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.636 3.636 Year 13 3.636 3.636 3.636 .636 3.636 3.636 3.636 3.636 .637 Year 14 3.637 3.637 3.63 3.637 3.637 3.637 3.637 .637 3.637 3.637 3.637 3.636 3.636 Year 15 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.637 Year 16 3.637 3.637 3.63 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 .636 Year 17 .636 3.636 3.636 3.636 3.636 .636 3.636 .636 .636 3.637 Year 18 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.636 Year 19 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 Year 20 3.636 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 .637 .636 3.636 Year 21 3.636 3.636 3.636 3.636 .636 3.636 3.636 3.636 3.636 3.636 3.637 3.637 Year 22 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.636 3.636 Year 23 3.636 3.636 .636 3.636 3.636 3.636 .636 3.636 3.056 .636 .637 3.637 3.637 Year 24 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.636 3.636 3.636 Year 25 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.637 Year 26 3.637 3.637 .637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 .637 .636 Year 27 .636 3.636 3.636 3.636 3.636 3.636 3.636 .636 3.636 3.636 3.636 3.637 3.637 Year 28 3.637 3.637 1.9 2.273 3.63 2.576 3.63 2.879 3.182 3.485 3.636 3.636 Year 29 3.636 3.636 3.636 0.152 0.455 0.758 1.061 1.364 1.667 Type here to search O 12:41 PM 6/22/2020