A permanent steel building used for the overhaul of dewatering systems (engines, pumps, and wellpoints) is placed in service on July 10 by a calendar-year taxpayer for $600,000. It is sold almost 5 years later on May 15.

Determine the depreciation deduction during each of the years involved. EOY Depreciation Deduction 0 1 1 $ $ N 3 $ 4 $ 5 $ 6 $