The initial investment on a commercial building was $1M excluding the land. The building was occupied in March of the year in which it was purchased. After 10 years, the property was sold in the 11^th year on September 2017 for $2M. The land cost was apprised at $100,000 for tax purposes.

#1 What is the depreciation for in year in which the property is disposed?

#2 Determine the first depreciation of the building.

Please explain. Thank you!!