On February 20,2013,Susan Paid $200,000 for a Leasehold Improvement to an Office

On February 20,2013,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 1,2013,and terminate on May 31,2023.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.