A residential rental apartment complex is placed in service by a calendar$-$year taxpayer on

February $27$ for $$530,000.$ The apartments are kept for slightly more than $6$ years and sold on

March $6.$

$3($a$)$ What is the MACRS$-$GDS property class?

$3($b$)$ Determine the depreciation deduction during each of the $7$ years involved.

$3($c$)$ Determine the unrecovered investment during each of the $7$ years involved.