Western Corporation, a calendar year accrual method C corporation, purchased and placed in service land and an apartment building on March 31, 2020. The total purchase price was $1,500,000, of which $250,000 was allocated to the land and $1,250,000 was allocated to the apartment building. The apartment building was fully rented on the placed in service date. What is Western Corporations 2020 tax cost recovery deduction on the apartment building (round to the nearest dollar)?

a) 22,738

b) 25,413

c)30,495

d)35,988

e)45,450