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 $360,000. It is sold almost 5 years later on May 15.

a. What is the MACRS-GDS property class?

b. Determine the depreciation deduction during each of the years involved

c. Determine the unrecovered investment during each of the years involved