Simpson Company, a calendar year taxpayer, acquires an apartment building on March $22,2023$ for $$900,000.$ What is the maximum cost recovery deduction it may take for $2023?$

A$.$ $$18,297$

B$.$ $$22,617$

C$.$ $$25,911$

D$.$ $$31,365$

It says that the answer is C but why is that? Please be detailed