Situations for depreciation -

Madeline Collazo purchases an apartment building on April 1, 2021 for $230,000, $50,000 of which was for the land. What is the cost recovery deductible for 2022?

Madison Rivera, on June 1, 2021, purchased an apartment building using for the business for $300,000. Determine the cost recovery deduction for 2021.

During the 2021, Savana purchased a furniture for $400,000 for his business. Purchases Jan 1 2021. Assume that he has income from his business of $150,000 and he and his wife have combined salaries and wages income for $250,000. What is the depreciation using MACRS for 2021 and 2022?