\begin{tabular}{l|l} Tall Corporation acquired and placed in service the & - Truck (light-duty, moditied non-personal use) costing $18,000: Placed in \\ following 100% business-use assets. Tall did not & service on March 3,2020 with a 5 -year MACRS recovery period. \\ claim Sec. 179 or bonus depreciation expensing on & - Machinery costing $98,000 - Placed in service on November 15,2020 with a \\ any of these properties. & -year MACRS recovery period. \\ & - Land costing $72,000 - Placed in service on October 12,2020. \\ & - Bulding costing $240,000 : Placed in service on December 4,2020 with a \\ & 39 -year MACRS recovery period. \end{tabular} Requirement a. What is Tall's total depreciation deduction in 2020 ? (Use MACRS rates to three decimal places, X XXXX\%. Round all amounts to the nearest dollar. Complete all input fields. Enter a "O" if no depreciation is allowed.) Requirement b. Tall Corporation sells the machinery on February 2, 2022 and sells the building on September 18, 2022. What are the adjusted bases of these two assets on the dates of sale (compute accumulated depreciation to date of sale)? Select the formula and enter the amounts to compute the adjusted basis of the two assets on the sale date. (Use MACRS rates to three decimal places, X.XXX\%. Round interim annual depreciation calculations and your final answers to the nearest dollar.) Reference General Depreciation System-MACRS Nonesidential Real Property Placed in Service After 5/12/93 Applicable Recovery Period: 39 years Applicable Depreciation Method: Straight Line