On May 30, 2010, Jane signed a 20-year lease on a factory building to use for her business. The lease begins on June 1, 2010. In August of 2010, Jane paid $100,000 for leasehold improvements to the building. Determine Jane's cost recovery for the leasehold improvements for 2010.
a) $0.
b) $963.
c) $1,391.
d) $5,000.
e) None of the above.