Lopez acquired a building on June 1, 2012, for $1,000,000. Compute the depreciation deduction assuming the building is classified as (a) residential and (b) non residential.

If required, round your answers to the nearest dollar.

a. If the building is classified as residential rental real estate, Lopez's cost recovery deduction is $______ for 2017.

b. If the building is classified as nonresidential real estate, Lopez's cost recovery deduction is $______ for 2017.