Carl purchased an apartment complex for $$1\mathrm{.}4$ million on March $17$ of year $1.$ of the purchase price, $$450,000$ was attributable to the land the complex sits on$.$ He also installed new furniture into half of the units at a cost of $$63,000.($Use MACRS Table $1,$ Table $2,$ Table $3,$ Table $4$ and Table $5.)$

Note: Enter your answers in dollars and not in millions of dollars.

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

Note: Do not round intermediate computations. Round your final answer to the nearest whole dollar amount.

Answer is complete but not entirely correct.

Depreciation for year $3$