75-76. Polly purchased a new factory building in April, 5 years ago for $5,000,000. On March 3, this year, the building was sold.

75. To calculate the cost recovery in the year of disposition, the percentage from the table must be multiplied by:

a.

a. 2

b.

b. 1

c.

c. 2.5 over 12

d.

d. 3.5 over 12

76. The allowable cost recovery in the year of disposition is:

	a.	a. $26,708
	b.	b. $33,073
	c.	c. $66,146
	d.	d. $396,876
	e.	e. None of the above

e. None of the above