Jordan purchases residential rental property on June 30, 2022, 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 Jordans maximum depreciation deduction for 2022?

a. $1,061

b. $370

c. $2,758

d. $1,485