Poplock LLCpurchased a warehouse and land during the curent 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 srvice on August 12. Calculate Poplock's maximundepreciationfor the fiorst year, rounded to the nearest whole numbers:

A)$2,648

B)$3,371

C)$3,751

D)$4,774