I'm trying to figure out how to depreciate the following items to determine taxable income, using the MACRS method and rounding to the nearest whole months

Office Building traded to a company: Fair market value of 983,202, received on August 3, 2018. Originally purchased on March 17, 2015 for 496,000 and depreciated using straight line method, having a residual value of 79,000 and a 44 year service life.

Furniture traded to a company on August 3, 2018, with a fair market value of 811, 973. Was originally purchased for 1,122,300 on July 4, 2015, depreciated using sum of years digits, with a 49,000 residual value and a 10 year useful life.

Equipment traded to a company with a fair market value of 629,250 on August 3, 2018. Originally was purchased for 206,600 on May 12, 2016, depreciated using 150% double declining method, 31,000 is the residual vale and a 3 year service life.

7% preferred stock (FMV of 944,775) and 9% preferred stock (FMV of 265,319) traded to a company. The stocks were purchased on July 26, 2013 for investment purchases.

I am trying to compute the depreciation for the company receiving these assets in order to determine their taxable income, using the MACRS method for the years 2018 and 2019. I do not know if I am suppose to compute off of their fair market value or calculate how much was depreciated off already first using their respected methods, then switch to MACRS. I'm also confused how to do MACRS and if all of these assets would even apply. Please depreciated these assets for me and any advice would be GREATLY appreciated, thank you!