On December $15$ 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 $$1,432,000$; $$317,000$ was allocated to the basis of the land and the remaining $$1,115,000$ was allocated to the basis of the building

Assume the building was purchased and placed in service on December $15$ of year $1$ and is residential property.

year $1?$

year $2?$

year $3?$