Anton purchases a building on May 4, 2003, at a cost of $270,000. The land is properly allocated $30,000 of the cost. Anton sells the building on October 18, 2020, for $270,000. Refer to the MACRS Depreciation Tables to answer the following questions. Round percentages to four decimal places. Round depreciation amounts to the nearest dollar. Determine his gain or loss on the sale if he uses the regular MACRS system and the building is a. An apartment building gain b. An office building gain C. If Anton makes a straight-line election on the building (40-year ADS life) then his gain M on the sale is