Svana purchases a rental house on July $22,2023,$ for a cost of $$174,000.$ Of this amount, $$100,000$ is considered to be allocable to the cost of the home, with the remaining $$74,000$ allocable to the cost of the land. What is Svana's maximum depreciation deduction for $2023$ using typical MACRS?

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a$.$ $$1,970$

b$.$ $$1,667$

c$.$ $$1,061$

d$.$ $$3,485$

e$.$ $$1,177$