On May 1, 2006, Buffay Properties, a calendar year taxpayer, purchased an apartment building (residential property) for $1,200,000, of which $300,000 was allocable to the land. The company sold the property on September 23, 2020. a) What was the company's depreciation deduction for the building under MACRS for 2006? b) What is the company's depreciation deduction for the building under MACRS for 2020