losses of the two properties, 68. L08,9 Anton purchases a building on May 4, 2003, at a cost of $270,000. The land is properly allocated $30,000 of the cost. Anton sells the building on October 18, 2021, for $270,000. What is the character of Anton's gain or loss on the sale if he uses the regular MACRS system and the building is An apartment building? b. An office building? Note: The depreciation calculations for this problem were done for problem 54, Chapter 10. a