5. (5 points) On November 1, 2015, Jenkins Corporation bought equipment (7-year property) for $190,000 and land improvements (15-year property) costing $86,000, for its new factory building which it purchased on September 1, 2015 for $1,200,000 of which $300,000 was allocable to the land. These were the only asset purchases for Jenkins during 2015. On June 6, 2018, Jenkins sold the building along with the equipment and land improvements. Compute Jenkins' allowable depreciation for the factory building, the equipment, and the land improvements both for the year of purchase 2015 and the year of sale 2018 assuming that Section 179 expensing and bonus depreciation were not used on any of these assets