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On May $20$ 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 $$1,337,000$;$$392,000$ was allocated to the basis of the land

and the remaining $$945,000$ 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.

c$.$ Assume the building was purchased and placed in service on January $14$ instead of May $20.$ Using MACRS, what is Javier's

depreciation deduction on the building for years $1$ through $3?$