CDE Leases Land and Secures the Landowner's Permission to Erect

CDE leases land and secures the landowner's permission to erect a warehouse on the leased site.The lease has 25 years to run from the time CDE completes the warehouse at a cost of $300,000.The warehouse is expected to last 50 years.In connection with the warehouse,CDE's annual depreciation should be:

A) $6,000
B) $7,500
C) $12,000
D) The entire $300,000 should be expensed the first year.