26 3 pts Rudy purchased a new factory building on May 23, 1993, for $400,000. $300,000 of the cost was allocated to the building and $100,000 was allocated to the land. On June 2. 2021. the building was sold. Determine Rudy's cost recovery deduction for the year of the sale (rounded). $3.526 $4.364 $7.692 $9.522 None of the above