Chester, Inc. purchased and placed in service the following items in 2020: Apartment Building In-service 10/15 $1,500,000 Office Furniture In-service 6/30 $20,000 Printer In-service 11/25 $3000 Parking Lot In-service 7/25 $55,000 Chesters taxable income before any depreciation expense (including bonus and 179) is $60,000. What is the maximum depreciation expense Chester, Inc. can take, including accelerated depreciation?

a. $60,000

b. $89,370

c. $37,120

d. $17,153

e. None of these