Required information Problem $10-51($LO $10-2)($Algo$)($The following information applies to the questions displayed below.$)$ On May $6$ of year $1,$ Javier purchased a building, including the land it was on$,$ to assemble his new equipment. The total cost of the purchase was $$1,448,500$; $$306,000$ was allocated to the basis of the land and the remaining $$1,142,500$ was allocated to the basis of the building. $($Use MACRS Table $1,$ Table $2,$ Table $3,$ Table $4$ and Table $5.)($Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.$)$ Problem $10-51$ Part d $($Algo$)$ d$.$ Assume the building is residential property. Using MACRS, what is Javier's depreciation deduction on the building for years $1$ through $3?$ Year Depreciation deduction $123$