A calendar year taxpayer made three asset purchases this year. The first purchase was an office building that cost $52,000,000, the second purchase was a warehouse that cost $70,000,000 and the third was to purchase a single-family home for rent.What is the life of regular tax depreciation on each of these assets?

A.39 years for each of the properties.

B.39 years for the office and warehouse and 27.5 years for the residential home.

C.27.5 years for each of the properties.

D.39 years for the office and 27.5 years for the warehouse and the residential home.

E.27.5 years for the office and warehouse and 39 years for the residential home.