Alice purchases a rental house on September 22, 2015, for a cost of $174,000. Of this amount, $100,000 is considered to be allocable to the cost of the home, with the remaining $74,000 allocable to the cost of the land. What is Alice's maximum depreciation deduction for 2015 using MACRS? Click here to view the appropriate depreciation table.

a. $2,373

b. $2,071

c. $1,364

d. $1,061

e. $1,009