Andi purchases a rental property (27.5-year property) in August 2021 for $140,000. She allocates $20,000 to the land and $120,000 to the house.

a. What is Andis 2021 depreciation deduction if she does not segregate the cost of the house?

b. What is Andis 2021 depreciation deduction if she segregates the cost of the house as follows: $100,000 to the house, $15,000 to appliances and carpets (5-year property), $5,000 to sidewalks and landscaping (15-year property)? She elects not to take additional first-year depreciation.