Jonathan operates a business as a sole proprietor. His business is a lawn service and landscaping business. In July 2017, Jonathan purchased two new lawn mowers at a cost of $6,000 each. He also purchased a new warehouse to store all of the equipment in. The warehouse cost $200,000 and he purchased it in August 2017.

In 2019, Jonathan had the following items of income and deduction:

$70,000 of income form lawn service

$20,000 in expenses related to his business

Sale of the warehouse for $210,000

Sale of one mower (purchased in 2017) for $4,000

Please calculate Jonathan's depreciation deductions for 2019 (if any), ignoring bonus depreciation and Section 179. Also, please calculate Jonathan's taxable income and any special issues relating to how the income will be taxed.

Please fully explain your calculations and how you got them.