A taxpayer purchased land at a cost of $520,000 and constructed new legal offices costing $1,300,000. He paid this construction expenditure on 9 November 2019 and commenced using the building from that date. What amount can the taxpayer claim as a tax deduction (to the nearest $1) in the year ended 30 June 2020 under Div 43 ITAA97? 

Select one: 

a. $1.82m 

b. $1.3m 

c. $20,867 

d. $19,233