22. 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, 2021 Raymonda sold the building. At the time of sale, the value of the land continues to be $100,000. How much is the cost recovery deduction for 2021? a) $15,453 b) $12,878 C) $10,897 d) $9,081 e) $10,149