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On May 28 of the current year, Randy purchased and placed into service a commercial building costing $1,000,000. Twenty percent of the cost was allocated

On May 28 of the current year, Randy purchased and placed into service a commercial building costing $1,000,000. Twenty percent of the cost was allocated to the land. What was Randy's MACRS deduction for the building for this year (rounded to the nearest dollar)? $12,840 $18,182 $25,758 $29,091

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