A manufacturer built a new head office building and paid the following amounts: land of $$100,000,$ building of $$150,000,$ parking lot of $$20,000$ and landscaping of $$8,000.$ The manufacturer wants to place the building in the standard class $1$ pool, without any enhanced rates. What would be the maximum tax deductions that would be claimed in the year?

Multiple Choice

$$11,880$

$$14,600$

$$19,400$

$$32,900$