1. During the current year, Depreciator purchase of new improved real property at a cost of $130,000 of which $100,000 is attributable to the building and $30,000 to the land. Depreciator immediately rents the property to others. Compute depreciator's depreciation in the subsequent year in the following situations.

(a) The building is an apartment building.

(b) The building is an office building.

(c) The buildings in (a) and (b), above, are used, not new, property and were purchased from depreciator sister who originally purchased them in 1982.

(d) Depreciator elects the alternative depreciation system with respect to the buildings in (a) and (b), above

(e) Some years later, $100,000 is spent to rehabilitate the buildings in (a) and (b), above, which are certified historic structures built in 1940

(f) Some years later, the $100,000 is spent in rehabilitating the office buildings in (b), above, which is not a certified historic structure but was built in 1930.