On March 27 of the current year, T Inc., a greeting card manufacturer, placed a new building (not retail or restaurant or a leased building) in service to house its operations. The portion of the cost allocated to the building was $200,000. Ts maximum depreciation deduction for the year is a. $3,970. b. $4,060. c. $3,214. d. $5,128. e. none of the above.