4. On August 1, 2020, Scott purchased a commercial building. The cost basis assigned to the building is $600,000. Scott also owns a residential apartment building he purchased on June 15, 2020 with a cost basis of $1800,000. a. Calculate Scott's total depreciation deduction for the buildings for 2020, using the Modified Accelerated Cost Recovery System. Commercial building: = $ Residential building: = $ b. Calculate Scott's total depreciation deduction for the buildings for 2021 (Second year of use), using the Modified Accelerated Cost Recovery System. Commercial building: = $ Residential building: = $