Steve Corp bought a $600,000 apartment building in June of 2017. Of the purchase price, 5104,950 is allocated to the value of the land. What is the maimum amount of depreciation that the company can claim in 2018 (Year 2) for the building? a. $18,000 b. You cannot depreciate property costing over $500,000 c. $9,752 d. $25,000 under the election to expense business property e. $21,816