May-Kers Corporation, a calendar year C-corporation purchased a parcel of raw land in 2018 for $2,500.000. May-kers constructed an office building on this land at a total cost of $12,500,000 and put the building into service in February 2019. The corporation purchased 5-year class assets for $300,000 and put them in service in May 2019. Later in 2019 (on December 1, 2019) May-kers purchased and put in service $800,000 of 7-year class assets. May-kers does not elect to take the Section 179 deduction nor the additional first year (bonus) depreciation deduction in 2019. What is the allowed depreciation expense on the 5-year and 7-year assets in the tax year 2019?

a. $114,320 on the 5-year asset and $60,000 on the 7-year asset.

b. $75,000 on the 5-year asset and $28,560 on the 7-year asset.

c. $60,000 on the 5-year asset and $114,320 on the 7-year asset

d. $300,000 on the 5-year asset and $800,000 on the 7-year asset