On July 18 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, 595, 500: $463,000 was allocated to the basis of the land and the remaining $1, 132, 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 whole dollar amount.) Using MACRS, what is Javier's depreciation expense on the building for years 1 through 3