Mann Incorporated negotiated a 36-month lease on office space in a new commercial building. Mann shelving in the rented office. For tax purposes, Mann must: Multiple Choice Capitalize the $19,000 cost and amortize it over 36 months. Deduct the $19,000 cost in the year of payment. Capitalize the $19,000 cost as a nonamortizable leasehold improvement. Capitalize the $19,000 cost and depreciate it over the applicable MACRS recovery period