Carl purchased an apartment complex for $$2\mathrm{.}3$ million on March $17$ of year $1.$ of the purchase price, $$900,000$ was attributable to the land the complex sits on$.$ He also installed new furniture into half of the units at a cost of $$72,000.($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.

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

Note: Round your final answers to the nearest whole dollar amount.