On August 19, 2021, Brick Co. purchased and placed in service an apartment building and land. The Total purchase price was $2,000,000, of which $400,000 was allocated to the land and $1,600,000 was allocated to the apartment building. What is maximum MACRS depreciation deduction on the apartment building in 2021? (round to the nearest dollar) a) $21,824. b) $58,176. c) $19,040. d) $15,408. e) $41,024.