On April 8, 2020, Holly purchased a residential apartment building. The cost basis assigned to the building is $262,250. Holly also owns another residential apartment building that she purchased on November 15, 2020, with a cost basis of $214,000. a. Calculate Holly's total depreciation deduction for the apartments for 2020 using MACRS.

b. Calculate Holly's total depreciation deduction for the apartments for 2021 using MACRS.