YumYum Corporation (A Calendar-Year Corporation) Moved into a New Office

YumYum Corporation (a calendar-year corporation) moved into a new office building adjacent to its manufacturing plant in 2017. It purchased and placed in service the following assets during 2017: $\begin{array}{ccr}\text {Date Acquired }&\text {Asset Description }&\text { Cost }\\\hline\text { March 4 } & \text { New Office Building } & \$ 850,000 \\\text { March 15 } & \text { New Computer Equipment } & 45,000 \\\text { March 25 } & \text { New Office Furniture } & \$ 25,000 \\\text { August 20 } & \text { Used Machinery } & \$ 120,000 \\\text { December 15 } & \text { New Automobile } & \$ 30,000\end{array}$ All assets are used 100% for business use. The office building does not include the cost of the land on which it is located that was an additional $300,000. The corporation had $900,000 income from operations before calculating depreciation deductions. If YumYum does not apply Section 179 expensing or bonus depreciation, but elects to use straight-line depreciation on all of its assets, how much is its 2017 depreciation deduction?

A) $17,281
B) $28,972
C) $35,134
D) $35,394