On May 1, 2020, Jay purchased a commercial building. The cost basis assigned to the building is $600,000. Jay also owns a residential apartment building he purchased on June 15, 2019 with a cost basis of $400,000. Answer the following questions. Show Supporting computations.

a.	Calculate Jay's total depreciation deduction for the buildings for 2020, using the Modified Accelerated Cost Recovery System.
b.	Calculate Jay's total depreciation deduction for the buildings for 2021, using the Modified Accelerated Cost Recovery System.