On May 30, 2014, Jane signed a 20-year lease on a factory building to use for her business. The lease begins on June 1, 2014. In August 2014, Jane paid $300,000 for leasehold improvements to the building. Determine Jane's total deduction with respect to the leasehold improvements for 2014.
a. $2,889
b. $4,173
c. $4,815
d. $25,000
e. None of these
Answer: a