On May 1, 2009, XYZ Corp., a calendar-year taxpayer, purchased an office building for $1,000,000, of which $400,000 was allocable to the land. The corporation sold the property (land and building) this year on September 23, 2020 for $1,350,000. 1. What is XYZ Corp's MACRS depreciation deduction for the building in 2020? 2. What is XYZ Corp's gain or loss on the disposition of the building