On February 20, 2014, Susan Paid $200,000 for a Leasehold

On February 20, 2014, Susan paid $200,000 for a leasehold improvement to an office building that she is going to lease to John. The leasehold improvement is not a qualified leasehold improvement. The lease will begin on June 1, 2014, and terminate on May 31, 2024. At the termination of the lease, the improvement will be worthless. Determine Susan's deductible loss as a result of the termination of the lease.

A) $0.
B) $123,503.
C) $127,990.
D) $128,631.
E) None of the above.