Ying Pays $170,000 for an Office Building on August 27,2016,to

Ying pays $170,000 for an office building on August 27,2016,to use in his consulting business.He properly allocates $150,000 to the building and $20,000 to the land.What is Ying's 2017 depreciation deduction on the property?

A) $1,124
B) $1,443
C) $1,923
D) $3,846
E) $5,454