Frank purchased an apartment building on April 12, 2017, for a total of $3 million of which $800,000 was the value of the land on which the apartment building was located.

Frank purchased no other business assets during 2017.

Determine Franks depreciation on the apartment building for 2017.

b. If Frank sells the apartment building on July 29, 2020, how much depreciation deduction will Frank take for the apartment building for 2020?