6. Alice purchases a rental house on August 22, 2010, for a cost of $174,000. Of this amount, $100,000 is considered to be allocable to the cost of the home, with the remaining $74,000 allocable to the cost of the land. What is Alice’s maximum depreciation deduction for 2010 using MACRS?

a. $2,373

b. $2,071

c. $1,364

d. $1,190

e. $1,009