Carl purchased an apartment complex for $2.1 million on March 17 of year 1. of the purchase price, $800,000 was attributable to the land the complex sits on. He also installed new furniture into half of the units at a cost of $70,000. (UseMACRSTable 1,Table 2,Table 3,Table 4andTable 5.)(Enter your answers in dollars and not in millions of dollars.)

a.What is Carl's allowable depreciation deduction for his real property for years 1 and 2?(Round your final answers to the nearest whole dollar amount.)

b.What is Carl's allowable depreciation deduction for year 3 if the real property is sold on January 2 of year 3?(Do not round intermediate computations. Round your final answer to the nearest whole dollar amount.)