Square Corporation acquired and placed in service the following 100% business-use assets. Square did not claim Sec. 179 or bonus depreciation expensing on any of these properties. View the business-use assets. View the MACRS half-year convention rates. View the MACRS mid-quarter convention rates for property placed in service in the first quarter. View the MACRS mid-quarter convention rates for property olaced in service in the fourth quarter View the MACRS straight-line rates for 39-yearproperty. Read the requirements. Requirement a. What is Square's total depreciation deduction in 2023 ? (Use MACRS rates to three decimal places, XX%. Round all amounts to the nearest dollar Complete all input fields. Enter a " 0 " if no depreciation is allowed.) Business-Use Assets - Truck (light-duty, modified non-personal use) costing $40,000. Placed in service on March 3, 2023 with a 5-year MACRS recovery period. - Machinery costing $98,000. Placed in service on November 15, 2023 with a 7-year MACRS recovery period. - Land costing \$80,000: Placed in service on October 12, 2023. - Building costing $300,000 : Placed in service on December 4, 2023 with a 39-year MACRS recovery period a. What is Square's total depreciation deduction in 2023 ? b. Square Corporation sells the machinery on February 2,2025 and sells the building on September 18, 2025. What are the adjusted bases of these two assets on the dates of sale (compute accumulated depreciation to date of sale)