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On March $14$ 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 $$1,475,500$;$$328,000$ was allocated to the basis of the land and the remaining $$1,147,500$ 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.

b$.$ What would be the year $3$ depreciation deduction if the building was sold on January $8$ of year $3?$

Year $3$ depreciation deduction