On June 2 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 $1,385,000; $380,000 was allocated to the basis of the land and the remaining $1,005,000 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.) Use 2018 tax rules.

b. What would be the year 3 depreciation deduction if the building was sold on July 18 of year 3?