You purchased a commercial building and land for $305,000 on May 3rd, 2014. The land itself was valued at $82,000 when purchased. You sold the land and building for $480,000 on February 15th of 2016. (a) What is the allowable tax depreciation amount for the year 2014? (b) What is the allowable tax depreciation amount for the year 2015? (c) What is the allowable tax depreciation amount for the year 2016?