Carl purchased an apartment complex for $$2\mathrm{.}2$ million on March $17$ of year $1.$ of the purchase price, $$850,000$ was attributable to the land the complex sits on$.$ He also installed new furniture into half of the units at a cost of $$71,000.$ What is Carl's allowable depreciation deduction for year $3$ if the real property is sold on January $2$ of year $3?$