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9.25 On April 1st, Leo Smith paid S310.000 for a residential rental property. This purchase price rep- resents $250,000 for the building and S60,000 for the land. Five years later, on November 1st, he sold the property for S400,000. Compute the MACRS depreciation for each of the five calendar years dur ing which he had the property it 27.5 years MACR rop er