On July 17th, Micah purchased and placed into service a building that cost $2.25 million. An appraisal determined that 25% of the total cost was attributed to the value of the land. The bottom floor of the building is leased to a retail business for $33,000. The other floors of the building are rental apartments with an annual rent of $165,000. What is Micah's depreciation deduction for the year? [Use the tables provided in classi $43,269 $57,692 $41,675 $28,131 Table A-1. 3., 5., 74, 10-, 15-, and 20-Year Property Half-Year Convention Depreciation for my period Yem 10- 15-year 1 3309 20.00% 1.29 10.00 5100 2 33.00 2449 18.00 9.50 3 14 19.30 17:49 14.40 355 741 11.52 12.40 1152 7.70 5 1152 922 20 3.7509 7.219 6.677 5.177 5.713 5.78 737 5.30 5285 4.358 7 B . 10 590 5191 5.00 8.55 19 12 13 16 5.81 5.00 5.91 5.90 91 4052 46 44 4401 2.05 4.461 46 10 17 10 10 46 2.251 2331 Table A-2 3,5,7-10-15, and 20-Year Property Mid-Quarter Convention placed in Service in First Quarter Depreciation rate for recovery period Y 7 15- 5. SOON 2500W 17.509 2 2778 25.00 2143 16.50 13 1235 15.00 15.31 12:20 1900 10.00 TO 230 18.01 30 556 7.000 50 130 3175 150 EM 650 58 5.90 5 500 100 5.00 14 50 4.00 650 19 Putton 46 (2016) Rate ON 18 201 2000 Long Term Capital Gaut dan Trocable Income Ranges Married, Piling Sangle Married, Piling Jointly Separately Head of Household Ounited Widower) 50 to $40.000 50 to $80.000 $0 to $40,000 50 to $53.800 50 to $80,000 340,00) 10 $441,450 $80,001 to 5498.600 $40,001 to $248,300353.801 to $469,050 330.001 to 5495.000 5441X431 and over 5498,601 and over $248,301 and over 5409.051 and over 5498.801 and over Single 2020 of the Tele But No Dw OV Erreu 10 12 50 98250 7.50 HOSSO 10 OS 737.50 18.30 3150 S18.00 Married in Jointly 2020 Tanem Bata Over Pwy F 30 190 100 1975 0.50 T. 0 0 SLOO 5000 0735.00 151 Table A-1. 3, 5, 7, 10, 15-, and 20-Year Property Half-Year Convention Depreciation rate for recovery period Year 5-year 7-your 10- 15- 1 33.33% 20.00N 14.20 10.00% 5.00 2 14.45 32.00 2449 18.00 3:50 3 14.81 19.20 1749 14.40 3.55 TAT 11.52 12:49 11.52 7.70 11.52 8.99 6.90 20-year 3.750% 7210 6.677 6.177 5.713 5.78 8.92 B.93 4.40 7:37 6.55 0.55 8.58 5.55 6.23 5.00 5.30 5.91 5.90 5.285 4.888 4.522 4462 4.461 3.28 11 12 13 14 15 5.91 5.90 5.91 5.90 5.91 4.462 4.461 4462 4.461 4.402 2.95 10 17 10 10 20 4.401 4.482 4461 4462 410 21 2231 Table A-2. 3., 5., 7., 10., 15., and 20-Year Property Mid-Quarter Convention Placed in Service in First Quarter Depreciation rate for recovery period Year Syar 5-year 7-year 10-year 1 533 35.00 25.00 17.50% 8.75 27.78 25.00 21.43 16.50 2.13 1235 15.00 15:31 13.20 1.54 11.01 10.33 10.50 5 11.01 8.75 UN 20-your 6.5639 7.000 5.482 5. 5.500 1.30 0.14 8.75 109 5.70 5.55 6.50 6.50 8.55 5.90 5.90 5.91 5.00 591 5.130 700 4450 4.450 4450 10 0.82 4459 4450 11 12 13 14 16 5.90 5.91 5.30 5.91 5.90 4400 4400 4.450 10 17 10 10 20 4 21 50 Story Table Income Lane Married, Filing Single Married. Filing Jointly Separately Head of Household Ounited Widow 30 10 $40,000 50 to 300.000 10 to 140,000 50 to 553.500 50 to 500.000 840.001 to 5401,600 530.001 to $400,000 $40,001 to 2.300,001 to 1409.050 380.001 to 3406.600 SU15 and over 5495.80 5248:301 and over 340.001 and over 5400.001 and over 09 159 2014 Single 3030 Teen No CS 156 Mardinointi 230 TI bu 525.00