Smith is single, $40$ years old, living and working in the Bronx. Smith is a sole proprietor operating a deli. Smith purchased the building that Smith prepares and sells food, etc. out of in $2020$ for $$500,000$ with land value of $$100,000.$

Which Scedule, that is included with Smith$$s Form $1040,$ or other income tax return does Smith file with the IRS to report the income and expenses from Smith$$s deli?

What is the basis amount of the building for claiming depreciation in $2020?$