On February 9 of year 1 On February 9 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 $1,368,500; $346,000 was allocated to the basis of the land and the remaining $1,022,500 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 answer to the nearest dollar amount.) a. Using MACRS, what is Javier's depreciation expense on the building for years 1 through 3? Depreciation Expense Year b. What would be the year 3 depreciation expense if the building was sold on April 27 of year 3? Year 3 depreciation expense