Carl purchased an apartment complex for $$1\mathrm{.}1$ million on March $17$ of year $1.$ Of the purchase price, $$300,000$ was attributable to the land the complex sits on$.$ He also installed new furniture into half of the units at a cost of $$60,000.10-2$

a$.$ What is Carl$$s allowable depreciation deduction for his real property for years $1$ and $2?$

b$.$ What is Carl$$s allowable depreciation deduction for year $3$ if the real property is sold on January $2$ of year $3?$