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 $1,438,000; $308,000 was allocated to the basis of the land and the remaining $1,130,000 was allocated to the basis of the building

a. Using MACRS, what is Javiers depreciation deduction on the building for years 1 through 3?

c. Answer the question in part (a), except assume the building was purchased and placed in service on March 11 instead of April 27.