Poplock LLC purchased a warehouse and land during the current year for $350,000. The purchase price was allocated as follows: $275,000 to the building and $75,000 to the land. The property was placed in service on August 12. Calculate Poplock's maximum depreciation for this first year. (Use MACRS Table 5 B.) Note: Round final answer to the nearest whole number. $2,648 $3,371 $3,751 $4,774 TABLE 5 Nonresidential Real Property Mlid-Menth Convention Straight Line-39 Years (for assets placed in service on er after May 13,1993 ) \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{13}{|c|}{ Month Property Placed is Service } \\ \hline & Menth 1 & Month 2 & Manth 3 & Month 4 & Month 5 & Month 6 & Month 7 & Menth 8 & Menth 9 & Month 10 & Month 11 & Month 12 \\ \hline Year 1 & 2.461% & 2.247% & 2.0345 & 1.8199 & 1.605% & 1391% & 1.177% & 00639 & 0.749% & 0.535% & 0321% & 0.107% \\ \hline Year 230 & 2564 & 2564 & 2564 & 2564 & 2564 & 2564 & 2564 & 2564 & 2564 & 2564 & 2.564 & 2554 \\ \hline Vear 40 & 0.107 & 0321 & 0,535 & 0.749 & 0963 & 1.177 & 1391 & 1.605 & 1.819 & 2033 & 2.247 & 2.461 \\ \hline \end{tabular}