On May 6 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 $1,448,500; $306,000 was allocated to the basis of the land and the remaining $1,142,500 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.)

c. Assume the building was purchased and placed in service on March 29 instead of May 6. Using MACRS, what is Javiers depreciation deduction on the building for years 1 through 3?