Andrew purchased a factory building sitting on 3 acres of land on April 15, 1993, for $5,000,000. Land in the vicinity of the factory building was selling for $100,000 per acre in 1993. ANDREW elected to use MACRS depreciation (same MACRS rate table as applicable in 2018), and made no election to use 179 or additional first year depreciation in 1993. He sells the factory building on February 2, 2018.Determine Andrews depreciation deduction on this building for 2018.