On August 1 , Year 1 , Sound Co. purchased and placed into service an office building costing $264,000, which includes $30,000 for the land. The MACRS depreciation schedule for 27 .5-year property and 39 -year property placed in service in the 8 th month is listed below. What was Sound's MACRS deduction for the office building in that year? A. $2,253 B. $2,524 C. $3,192 D. $3,601 On August 1 , Year 1 , Sound Co. purchased and placed into service an office building costing $264,000, which includes $30,000 for the land. The MACRS depreciation schedule for 27 .5-year property and 39 -year property placed in service in the 8 th month is listed below. What was Sound's MACRS deduction for the office building in that year? A. $2,253 B. $2,524 C. $3,192 D. $3,601