On November 28, 2015 a taxpayer purchased

for $2,000,000 a rental building with commercial

stores on the first floor (Total Monthly Rent

$10,000) and apartments on the upper two floors

(Total Monthly Rent $4,000).

Compute the taxpayer's depreciation deduction for

2015 and 2016, assuming the building was sold on

March 2, 2016. (Points : 21)