Boplock LLC purchased a warehouse and land during the current year for $350,000. The purchase price was allocated as follows: $275,000 to the building and $75,000 to the land. The property was placed in service on August 12. Calculate Boplock's maximum depreciation for this first year. (Use MACRS Table 5.) Note: Round final answer to the nearest whole number. A) $2,648 B) $3,371 c) $3,751 D) $4,774 E) None of the choices are correct