In May 2018, Preston purchases 5-year MACRS property costing $150,000 and 7-year MACRS property costing $60,000. Prestons income is $100,000. Preston does not want to claim bonus depreciation. If Preston wishes to maximize his total 2018 cost recovery deduction, what will his total cost recovery deduction be on the properties purchased in 2018?

A : $100,000

B : $122,000

C : $210,000

D : $42,000

E : $34,430

The test bank 2019 says the answer is B $122,000

Please explain how to calculate. Thank you