Lincoln purchases nonresidential real property costing $$300,000$ and places it in service in March $2021.$ He elects Section $179$ for all qualifying assets, but elects out of bonus depreciation. What is Lincoln's $2023$ depreciation on the nonresidential real property?A$)$ $$6,099$B$)$ $$7,692$C$)$ $$8,637$D$)$ $$0$

USE $2023$ TAX RULES