Brent purchased a factory building sitting on 3 acres of land on April 15, 2013, for $4,500,000. Land in the vicinity of the factory building was selling for $100,000 per acre in 2013. Brent elected to use MACRS depreciation (same MACRS rate table as applicable in 2020), and made no election to use 179 or additional first year depreciation in 2013. He sells the factory building on July 2, 2020. Determine Brent's depreciation deduction on this building for 2020.