Lopez acquired a building on June 1, 2016, for $1,000,000. Compute the depreciation expense assuming the building is classified as (a) residential rental real estate and (b) nonresidential real estate.

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a. If the building is classified as residential rental real estate, Lopez's cost recovery deduction is $fill in the blank 1 for 2021.

b. If the building is classified as nonresidential real estate, Lopez's cost recovery deduction is $fill in the blank 2 for 2021.