1/ At the beginning of 2016, Robotics Inc. acquired a manufacturing facility for $12.8 million. $9.8 million of the purchase price was allocated to the building. Depreciation for 2016 and 2017 was calculated using the straight-line method, a 25-year useful life, and a $1.8 million residual value. In 2018, the estimates of useful life and residual value were changed to 20 total years and $580,000, respectively. What is depreciation on the building for 2018? (Round answer to the nearest whole dollar.)

2/ Collison and Ryder Company (C&R) has been experiencing declining market conditions for its sportswear division. Management decided to test the assets of the division for possible impairment. The test revealed the following: book value of divisions assets, $27.1 million; fair value of divisions assets, $21.3 million; sum of estimated future cash flows generated from the divisions assets, $28.3 million. What amount of impairment loss should C&R recognize? (Enter your answer in whole dollars.)