12. WR&Z Co. (a calendar year taxpayer) paid $6,400,000 for a commercial office building and allocated $400,000 of the cost to the land and $6,000,000 of the cost to the building. If the building was placed in service on May 11, MACRS depreciation for its first year is: A) $ 145,472 B) $ 136,380 C) $ 102,720 D) $ 96,300 E None of the above correctly answers the