On March 14 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 $1,475,500; $328,000 was allocated to the basis of the land and the remaining $1,147,500 was allocated to the basis of the building. (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.)

a. Assume the building was purchased and placed in service on December 7 instead of March 14. Using MACRS, what is Javier's depreciation deduction on the building for years 1 through 3?

b. Assume the building is residential property. Using MACRS, what is Javier's depreciation deduction on the building for years 1 through 3?