Jay purchased an office building on October 1, 2022, for $4,800,000. $800.000 of the purchase price is allocated to land. How much may he claim as depreciation in 2022 and 2023? (Use the tables provided in the text to compute your answer). a . $10,700 in 2022 and $ 51,280 in 2023 b. $21.400 in 2022 and $102,560 in 2023 c. $25,680 in 2022 and $123,072 in 2023 d. $30,320 in 2022 and $145,440 in 2023 e. $36,384 in 2022 and $174,528 in 2023