On November 10 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 $1,200,000;$300,000 was allocated to the basis of the land and the remaining $900,000 was allocated to the basis of the building. (Use MACRS Table 1, Table 2. Table 3. Table 4 and Table 5.) Note: Do not round intermediate calculations. Round your answers to the nearest whole dollar amount. a. Using MACRS, what is Javier's depreciation deduction on the building for years 1 through 3