On May $5,2022,$ Christy purchased and placed in service a hotel. The hotel cost $$10,800,000,$ and the land cost $$1,200,000($$$12,000,000$ in total$).$

Calculate Christy's cost recovery deductions for $2022$ and $2032.$

If required, round your answers to the nearest dollar.

Click here to access the depreciation table to use for this problem.

a$.$ How is the property classified for MACRS?

Nonresidential real estate

b$.$ What is the life of the asset for MACRS?

$39$ years

c$.$ Calculate Christy's cost recovery deductions for $2022$ and $2032.$