John Purchases Residential Rental Property on October 31,2013 for a Cost

John purchases residential rental property on October 31,2013 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 2013?

A) $2,198
B) $1,099
C) $1,061
D) $850
E) None of the above