Brittany purchased a building for $500,000 on January 1, 2014. The purchase price does not include land. (Use Table 6A-6 and Table 6A-8) Required: Calculate the cost recovery for 2014 and 2022 if the real property is: Residential real property. A warehouse.

TABLE 6A-6 General Depreciation System: Straight-Line; Applicable Recovery Period: 27.5 Years; Mid-Month Convention TABLE 6A-8 General Depreciation System: Straight-Line; Applicable Recovery Period: 39 Years; Mid-Month Convention \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{9}{|c|}{ Month in the First Recovery Year the Property is Placed in Service } \\ \hline Recovery Year & 1 & 2 & 3 & 4 & 5 & 6 & 7 & 8 & 9 & 10 & 11 & 12 \\ \hline 1 & 2.461 & 2.247 & 2.033 & 1.819 & 1.605 & 1.391 & 1.177 & .963 & .749 & .535 & .32 & .107 \\ \hline 239 & 2.564 & 2.564 & 2.564 & 2.564 & 2.564 & 2.564 & 2.564 & 2.564 & 2.564 & 2.564 & 2.564 & 2.564 \\ \hline 40 & 0.107 & 0.321 & 0.535 & 0.749 & 0.963 & 1.177 & 1.391 & 1.605 & 1.819 & 2.033 & 2.24 & 2.461 \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline & Cost Recovery \\ \hline a. 2014 & \\ \hline a. 2022 & \\ \hline b. 2014 & \\ \hline b. 2022 & \\ \hline \end{tabular}