Please help me answer these questions

QUESTION 15 Taxpayer sells a building, land, and equipment for $2 million. The building had basis of $500,000 and depreciation deductions of $50,000. The land had basis of $250,000. The equipment had basis of $300,000 and depreciation deductions of $250,000. What amount of proceeds will be allocated to the land? O $1,428,571 O $1,333,333 O $571,429 $476,190 QUESTION 16 Under which of the following situations would the taxpayer havlas assets subject to the mid-quarter convention? Taxpayer places a building with basis of $450,000 in service in Q1. Taxpayer places equipment with basis of $50,000 in service in Q4 Taxpayer places equipment with basis of $45,000 in service in Q1 and equipment with basis of $20,000 in service in Q4. Taxpayer places a building and land with basis of $1,000,000 in service in Q4. Taxpayer places equipment with basis of $50.000 in service in Q4. Taxpayer makes an applicable election to expense 100% of this equipment under sec 179