On May $8,2022,$ Holly purchased a residential apartment building. The cost basis assigned to the building is $$263,000.$ Holly also owns another residential apartment building that she purchased on December $15,2022,$ with a cost basis of $$435,000.$Depreciation tables attached.

If required, round intermediate calculations and final answers to nearest dollar.

a$.$ Calculate Holly's total depreciation deduction for the apartments for $2022$ using MACRS.

b$.$ Calculate Holly's total depreciation deduction for the apartments for $2023$ using MACRS.