Probest Corporation (a calendar-year corporation) purchased and placed the following assets in service during 2018:

All assets are used 100 percent for business. $100,000 of the cost of the warehouse property is allocated to the cost of the land. The corporation has $1,000,000 in income from operations before calculating depreciation deductions. What is Probest’s maximum cost recovery deduction for the year?
a. $163,793
b. $529,573
c. $565,840
d. $1,353,000

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Cost Date Asset March 4 Automobile Warehouse $39,000 May 23 October 1 900,000 535,000 Office furniture