Required information

Problem $10-51($LO $10-2)($Algo$)$

$[$The following information applies to the questions displayed below.$]$

On January $8$ 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 $$1,399,500$;$$322,000$ was allocated to the basis of the land and the remaining $$1,077,500$ 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.

Problem $10-51$ Part b $($Algo$)$

b$.$ What would be the year $3$ depreciation deduction if the building was sold on February $26$ of year $3?$