On May 8, 2022, Holly purchased a residential apartment building. The cost basis assigned to the building is $263,000. Holly also ownsanother residential apartment building that she purchased on January 15, 2022, with a cost basis of $138,000. Click here to access the depreciation tables . 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