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On January $16$ 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 $$1,346,000$;$$386,000$ was allocated to the basis of the land and the remaining $$960,000$ 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 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 $3?$

$\backslash$table$[[,\backslash$table$[[$Depreciation$],[$Expense$]]],[$Year $1,],[$Year $2,],[$Year $3,]]$