On March 15, 2022, Alexander purchased and placed in service an apartment building containing six units. The total cost of the building was $350,000. All of the units were rented to unrelated third parties. For MACRS depreciation purposes, which recovery period should Alexander use when filing his income tax return for 2022? A. 27.5 years. B. 30 years. C. 20 years. D. 39 years