On August 21, 2019, Condor, Inc acquired and placed into service residential rental property, which cost $430,000; the cost of the underlying land has been excluded. Condor annually elects the maximum allowed Sec. 179 deduction but does not use any available bonus depreciation. The total tax depreciation for the year is (rounded to nearest whole dollar).

A. $5,864

B. $6,515.

C. $4,135.

D. $15,636.

E. $430,000