A building used for the overhaul of dewatering systems (MACRS-GDS 39-year property) is placed in service on October 10 by a calendar-year taxpayer for $140,000. It is sold almost 4 years later on August 15. Determine the depreciation deduction during years 1, 3, and 5 and the book value at the end of years 1, 3, and 5 using MACRS-GDS allowances.

The answers are d1 = $749.00, d3 = $3,589.60, and d5 = $2,243.50; B1 = $139,251.00, B3 = $132,071.80, and B5 = $126,987.70 but I have no idea how to get there.