d. Assume the building is residential property. Using MACRS, what is Javiers depreciation deduction on the building for years 1 through 3?

On February 22 of year 1, Javier purchased a building, including the land it was on, to assemble his new equipment. The total cost of the purchase was $1,380,000; $395,000 was allocated to the basis of the land and the remaining $985,000 was allocated to the basis of the building. (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.) (Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.)