18. On June 30, 2012, Ken purchased an apartment building for $500,000. Determine the cost recovery deduction for 2020. ____________.

19)On April 15, 2012, Andy purchased some furniture and fixtures (7-year property)

for $10,000 to be used in his business. He did not elect to expense the equipment

under Section 179 or bonus depreciation. On June 30, 2020, he sells the equipment.

What is the cost recovery deduction for 2020? ________________.