Final answer:
The question requires calculating the cost recovery deduction for a hotel building purchased for $3,000,000, but without specific information about the type of property or elections made, it's not possible to confirm the correct depreciation deduction among the provided options.
Step-by-step explanation:
The question asks about the cost recovery deduction for 2016 on a hotel building purchased by Maria on May 17, 2015, for $3,000,000. The cost recovery deduction, often referred to as depreciation, for real property like commercial buildings is typically calculated using the Modified Accelerated Cost Recovery System (MACRS). Under MACRS, commercial real estate is generally depreciated over a 39-year life for buildings placed in service after May 13, 1993.
In the first year of service, the mid-month convention applies, meaning only a half-month of depreciation is taken regardless of when during the month the property is placed in service. Without additional information regarding the property type or any elections Maria might make, and assuming the hotel building falls under standard commercial property, we cannot confidently provide an answer to which option is correct for the cost recovery deduction for 2016 among the provided choices.