Fernando purchased an office building $($including land$)$ for $$11,222,072$ and placed it in service on July $27,2024.$ Of the purchase price, $$3,180,435$ is allocated to the value of the land. Fernando depreciated the property under MACRS GDS$.$

What is Fernando$$s depreciation deduction for the office building in $2024?$

Fernando purchased an office building $($including land$)$ for $$11,222,072$ and placed it in service on July $27,2024.$ Of the purchase price, $$3,180,435$ is allocated to the value of the land. Fernando depreciated the property under MACRS GDS$.$

What is Fernando$$s depreciation deduction for the office building in $2024?$