4. On July 2, 2022, 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, 2022 with a cost basis of $950,000. a. Calculate Scott's total depreciation deduction for the buildings for 2022, using the Modified Accelerated Cost Recovery System. Commercial building: = $ Residential building: = $ b. Calculate Scott's total depreciation deduction for the buildings for 2023 (Second year of use), using the Modified Accelerated Cost Recovery System. Commercial building: = $ Residential building: = $