Please show work for both!

Machine Inc. purchased a 100% business-use asset for $1,248,775 in 2020. The asset has a 5-year MACRS GDS recovery period and is depreciated under MACRS GDS (no SL election). The asset was placed in service on March 1, 2020. In addition to the above asset (5-year asset), Machine Inc. also purchased and placed in service a 7-year asset for $3,311,665 on Sept. 1, 2020. Machine Inc. did not elect Section 179 expensing and elected out of Section 168(k) bonus depreciation in 2020. What is Machine Inc!s 2021 depreciation deduction for the 5-year asset? 249,755 Correct Answer: 399,608 Fernando purchased an office building (including land) for $11,315,476 and placed it in service on July 27, 2022. Of the purchase price, $2,516,134 is allocated to the value of the land. Fernando depreciated the property under MACRS GDS. What is Fernando's depreciation deduction for the office building in 2023? X 349,994 Correct Answer: 225,615