The first year of depreciation on an office building that cost $250,000 was purchased on June 2, 2022.

"swilcil to sualgnt-ille ueprecialiull. *The official table contains a separate row for each year. For ease of presentation, certain years are grouped together in this table. In some instances, this will cause a difference of 0.01 percent for the last digit when compared with the official table. STRAIGHT-LINE DEPRECIATION FOR REAL PROPERTY ASSUMING MIDMONTH CONVENTION* 27.5-YEAR RESIDENTIAL REAL PROPERTY The applicable annual percentage is (use the column for the month in the first year the property is placed in service): Rarnvery 39-Year Nonresidential Real Property The applicable annual percentage is (use the column for the month in the first year the property is placed in service): *The official tables contain a separate row for each year. For ease of presentation, certain years are grouped together in these two tables. In some instances, this will produce a difference of 0.001 percent when compared with the official tables