On April 8, 2018, Holly purchased a residential apartment building. The cost basis assigned to the building is $800,000. Holly also owns another residential apartment building that she purchased on November 15, 2018, with a cost basis of $500,000.

a.) Calculate Holly's total depreciation deduction for the apartment 2018 using MACRS.

b.) Calculate Holly's total depreciation deduction for the apartment 2019 using MACRS