Identify the tax issue or issues suggested by the following situations and state each issue in the form of a question.
Firm D paid a $500,000 lump-sum price for a commercial office building. A local consulting company approached Firm D with a proposal. For a $15,000 fee, the company would analyze the components of the building (shelving, lighting fixtures, floor coverings, plumbing, etc.) to determine how much of the $500,000 price is attributable to five-year or seven-year recovery property rather than to the building itself.