On May $11,20$x$8,$ Taxpayer purchased an office building for $$220,000,$ of which $$30,000$ was allocated to the land on which the building was located. The building's salvage value was estimated to be $$50,000.$ What amount will Taxpayer deduct for depreciation on his$/$her $209$ federal income tax return?

A$.$ $$3,590$

B$.4,870$

C$.5,640$

D$.6,910$

E$.$ None of the above

Taxpayer purchased and placed in service a machine $(7yr.$ asset$)$ costing $$30,000$ on August $21,202.$ The taxpayer acquired no other fixed asset that year and did not claim an IRC $179$ deduction or bonus depreciation. The machine had a salvage value of $$10,000.$ Taxpayer sold the machine on March $25,20$x$5.$ What amount of depreciation expense with respect to the machine will Taxpayer claim on its $20$x$5$ Form $1040?$

A$.$ $$2,500$

B$.1,870$

C$.0$

D$.3,750$

E$.$ None of the above