T$,$ a calendar year taxpayer, decided to move her insurance business into another office building. She purchased a used building for $$700,000($excluding the land$)$ on March $15.$ T also purchased new office furniture for the building. The furniture was acquired for $$200,000$ on May $1.$ Compute MACRS depreciation. Ignore first$-$year expensing and bonus depreciation.

What is depreciation for building and furniture for year $1,2,$ and $3$ using the formula method