1. On 6/14/2013, Jack paid $130000 for a property. This purchase price represents $105000 for the cost of the building and $25000 for the cost of the land. On 8/2/2018, he sold the property for $130000. Compute the MACRS depreciation for each one of the years he owned the property.

Note: recovery period is 39 years.

Note: Find the depreciation for each year from 2013 to 2018, separately.