Roberto pays $170,000 for an office building (non-residential real estate) including the land on June 10, 2021, to use in his consulting business. He properly allocates $150,000 to the building and $20,000 to the land. What is Roberto's 2021 depreciation deduction on the property? (Use Depreciation Tables and round to the nearest dollar) O $2,365 O $2,087 O $3,692 O $1,124