Required information IThe following information applies to the questions displayed below.] On January 16 of year 1 , Javier purchased a buliding, including the land it was on, to assemble his new equipment. The total cost of the purchase was $1,346,000;$386,000 was allocated to the basis of the land and the remaining $960,00 was allocated to the basis of the building. (Use MACRS Table 1. Table 2. Table 3. Table 4 and Table 5.) Note: Do not round intermediate calculations. Round your answers to the nearest whole dollar amount. a. Using MACRS, what is Javier's depreciation deduction on the building for years 1 through 3