Harry (who is in a 35% regular tax bracket) purchased a shop building on March 1, 2016 for $200,000 (of which $20,000 was attributable to the land under the building and $180,000 was attributable to the building). He used the land and building 100% in his sole proprietorship construction business until selling them on May 31, 2020 for $240,000 (of which $25,000 was attributable to the land and $225,000 was attributable to the building). Compute the depreciation deductions separately for 2016, 2017, 2018, 2019, and 2020. Also compute the 2020 gains (losses) separately on the land and building. Make sure you indicate the amount of each gain (loss) if any, the character of each gain or loss, and the tax rate that will be applied to each gain (loss