This question has two parts:

A. Colonel Trautman runs a small demolition business with taxable income before any 179 expense of $450,000. He acquired a machine for the business on February 2, 2019 for $85,000, and an office building on April 1, 2019 for $522,000. Both of the assets are new and were put in service immediately. Calculate the maximum deductions he is allowed take related to cost recovery for these assets for the year.

B. On November 12, 2020, Colonel Trautman sells the office building. How much depreciation expense can he deduct for the building in 2020?