On May 20 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 $1,337,000; $392,000 was allocated to the basis of the land and the remaining $945,000 was allocated to the basis of the building.

d. assume that the building is residential property.

e. What would be the depreciation for 2014, 2015, and 2016 if the property were nonresidential property purchased and placed in service May 20, 1997 (assume the same original basis)?