18. On January 15, 2005 Raymonda spent $600,000 to purchase a new warehouse that she used in her business. At the time of purchase, the value of the land was $100,000. On September 2, 2023 Raymonda sold the building. How much is the cost recovery deduction for 2023? a) $10,149 b) $10,897 c) $15,453 d) $9,081 e) $12,878