Mann Inc. negotiated a 36-month lease on office space in a new commercial building. Mann paid $19,000 to a local carpenter to construct special-purpose shelving in the rented office. For tax purposes, Mann must:

A.Capitalize the $19,000 cost and amortize it over 36 months.

B.Deduct the $19,000 cost in the year of payment.

C.Capitalize the $19,000 cost as a nonamortizable leasehold improvement.

D.Capitalize the $19,000 cost and depreciate it over the applicable MACRS recovery period.