On February 22 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 $1,380,000; $395,000 was allocated to the basis of the land and the remaining $985,000 was allocated to the basis of the building. (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.) (Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.) a. Using MACRS, what is Javier's depreciation deduction on the building for years 1 through 3? Depreciation Expense $ 15,809 Year 1 Year 2 $ 25,255 | Year 3 $ 25,255 C. Assume the building was purchased and placed in service on October 30 instead of February 22. Using MACRS, what is Javier's depreciation deduction on the building for years 1 through 3? Year 1 Depreciation Deduction $ 22,133 X $ 25,255 Year 2 Year 3 $ 25,255 d. Assume the building is residential property. Using MACRS, what is Javier's depreciation deduction on the building for years 1 through 3? Depreciation Expense $ 22,390 Year 1 Year 2 $ 35,815 Year 3 $ 35,815