Required information Problem 10-51 (LO 10-2) (Algo) [The following information applies to the questions displayed below] On February 26 of year 1 , Javier purchased a bullding. including the land it was on, to assemble his new equipment. The total cost of the purchase was $1,406,000;$371,000 was altocated to the basis of the land and the remaining $1,035,000 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 calculotions. Round your answers to the nearest whole dollor amount. Problem 10-51 Part a (Algo) 0. Using MACRS, what is Javier's depreciation deduction on the buitding for years 1 through 3