CoursHeroTranscribedText: 53. {in May 1, 2021, Kayla Tsuii purchased a Frosty Frozen Foods franchise and began canying on business immediately as a sole proprietor. She paid $BD,D[}D for the franchise. The franchise agreement has a 1year term. The frozen foods business was so successful that Kayla quickly needed more space. On Noyember 1, 2021. Kayla purchased a small building for$2,[l[i [land $1 DI] + building $1] and moved her business into it immediately. Assume the building was constructed after March 18, 200?. Calculate the maximum GSA deduction for these assets for 2G21 and 21322