John purchases residential rental property on June 30, 2018 for a cost of $290,000. Of this amount, $140,000 is allocable to the cost of the home and the remaining $150,000 is allocable to the cost of the land. What is John's maximum depreciation deduction for 2018? a. $370 b. $1,485 C. $2,758 d. $1,061 e. None of these choices are correct