On April 1st, Leo Smith paid $310,000 for a residential rental property. This purchase price represents $250,000

Question:

On April 1st, Leo Smith paid $310,000 for a residential rental property. This purchase price represents $250,000 for the building and $60,000 for the land. Five years later, on November 1 st, he sold the property for $400,000. Compute the MACRS depreciation for each of the five calendar years during which he had the property.