I dont understand why the rate for commecial buildings is .535%. I know that I'm supposed to use the mid quater convention, but still don't understand where the .535% comes from on the table. Can you please explain? Thank you!

16. [LO 2] At the beginning of the year, Poplock began a calendar-year, dog-boarding business called Griff's Palace. Poplock bought and placed in service the following assets during the year: Assuming Poplock does not elect 179 expensing and elects not to use bonus depreciation, answer the following questions: a. What is Poplock's year 1 depreciation deduction for each asset? b. What is Poplock's year 2 depreciation deduction for each asset? Dog grooming b. $13,437, calculated as follows