Two years ago, a corporation purchased non$-$residential real estate $($an office building$)$ at a total cost of $$250,000.$ Of this amount, $$50,000$ was allocated to the underlying land. What is the corporation's allowable depreciation deduction for the current year under MACRS? $($Ignore IRC $179$ and bonus depreciation.$)$

Group of answer choices

$$7,273$

$$5,128$

$$5,000$

$$6,350$