On April 27 of year 1, Javier purchased a building including the land it was on, to assemble his new equipment. The total cost of the purchase was $1438,000 $308,000 was allocated to the basis of the land and the remaining S1,130,000 was allocated to the basis of the building (Use MACRS Table 1. Toble 2. Table 3, Table 4 and Table 5) (Do not found intermediate calculations. Round your answers to the nearest whole dollar amount.) d. Assume the building is residential property. Using MACRS, what is Javier's depreciation deduction on the building for years 1 through 3? Year Depreciation deduction 1 2 3