$10($a$)$ On April $1,$ Johnson paid $$250,000$ for a residential rental property. This purchase price represents $$200,000$ for the building and $$50,000$ for the land. Five years later, on November $1,$ he sold the property for $$300,000.$ Compute the MACRS depreciation for each of the five calendar years during which he had the property.

$($b$)$ On October $1,$ Tully purchased a residential home in which to locate his professional office for $$250,000.$ The appraisal is divided into $$80,000$ for the land and $$170,000$ for the building. $($a$)$ In your first year of ownership, how much can you deduct for depreciation for tax purposes? $($b$)$ Suppose that the property was sold at $$325,000$ at the end of fourth year of ownership. What is the book value of the property? Use MACRS