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On August 8,2022 , Holly purchased a residential apartment building. The cost basis assigned to the building is $188,100. Holly also owns another residential apartment building that she purchased on September 15, 2022, with a cost basis of $782,000. 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. $x b. Calculate Holly's total depreciation deduction for the apartments for 2023 using MACRS. $x TABLE 8.5 STRAIGHT-LINE DEPRECIATION FOR REAL PROPERTY ASSUMING MID- MONTH CONVENTION* 27.5-YEAR RESIDENTIAL REAL PROPERTY The applicable annual percentage is (use the column for the month in the first year the property is placed in service): 39-Year Nonresidential Real Property The applicable annual percentage is (use the column for the month in the first year the property is placed in service): *The official tables contain a separate row for each year. For ease of presentation, certain years are grouped together in these two tables. In some instances, this will produce a difference of 0.001 percent when compared with the official tables