On May 17 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 $1,142,000; $342,000 was allocated to the basis of the land and the remaining $800,000 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.)

a. Using MACRS, what is Javiers depreciation deduction on the building for years 1 through 3?

e. What would be the depreciation for 2020, 2021, and 2022 if the property were nonresidential property purchased and placed in service May 17, 2003 (assume the same original basis)?