Tien purchased a rental house and land during the current year for $180,000. The purchase price was allocated as follows: $115,000 to the building and $65,000 to the land. The property was placed in service on May 22. Calculate Tien's maximum depreciation for this first year. Note: Round final answer to the nearest whole number. Multiple Choice $1,846 $2,614 $2,889 $4,091 0