Sanjuro Corporation (A Calendar-Year Corporation) Purchased and Placed in Service

Sanjuro Corporation (a calendar-year corporation) purchased and placed in service the following assets during 2017: $\begin{array}{lcr}\text {Date Acquired }&\text {Asset Description }&\text { Cost }\\\hline\text { February 18 } & \text { Warehouse Building } & \$ 2,450,000 \\\text { June 2 } & \text { Used Automobile } & 30,000 \\\text { August 18 } & \text { New Computer Equipment } & 220,000 \\\text { September 20 } & \text { New Machinery } & 1,050,000 \\\text { December 15 } & \text { Used Office Equipment } & 885,000\end{array}$ All assets are used 100% for business use. The warehouse building does not include the cost of the land on which it is located which was an additional $1,000,000. The corporation has $3,000,000 income from operations before calculating depreciation deductions. Sanjuro Corporation made whatever elections were necessary to maximize its overall depreciation deduction for 2017.
What would be Sanjuro Corporation's cost recovery deduction for the used office equipment for 2018?

A) $129,797
B) $78,595
C) $31,680
D) 0