Carl purchased an apartment complex for $2.8 million on March 17 of year 1 . of the purchase price, $1,150,000 was attributable to the land the complex sits on. He also installed new furniture into half of the units at a cost of $77,000. (Use MACRS Table 1, Table 2. Table 3. Table 4 and Table 5.) Note: Enter your answers in dollars and not in millions of dollars. Problem 10.52 Part b (Algo) b. What is Carl's allowable depreciation deduction for year 3 if the real property is sold on January 2 of year 3 ? Note: Do not round intermediate computations. Round your final answer to the nearest whole dollar amount