Note: This problem is for the 2018 tax year.

David R. and Ella M. Cole (ages 39 and 38, respectively) are husband and wife who live at 1820 Elk Avenue, Denver, CO 80202. David is a self-employed consultant specializing in retail management, and Ella is a dental hygienist for a chain of dental clinics.

• David earned consulting fees of $145,000 in 2018. He maintains his own office and pays for all business expenses. The Coles are adequately covered by the medical plan provided by Ellas employer but have chosen not to participate in its 401(k) retirement plan.
• David's employment-related expenses for 2018 are summarized below.

  Airfare	$8,800
  Lodging	5,000
  Meals (during travel status)	4,800
  Entertainment	3,600
  Ground transportation (e.g., limos, rental cars, and taxis)	800
  Business gifts	900
  Office supplies (includes postage, overnight delivery, and copying)	1,500

  The entertainment involved taking clients to sporting and musical events. The business gifts consisted of $50 gift certificates to a national restaurant. These were sent by David during the Christmas holidays to 18 of his major clients. In addition, David drove his 2016 Ford Expedition 11,000 miles for business and 3,000 for personal use during 2018. He purchased the Expedition on August 15, 2015, and has always used the automatic (standard) mileage method for tax purposes. Parking and tolls relating to business use total $340 in 2018.

• When the Coles purchased their present residence in April 2015, they devoted 450 of the 3,000 square feet of living space to an office for David. The property cost $440,000 ($40,000 of which is attributable to the land) and has since appreciated in value. Expenses relating to the residence in 2018 (except for mortgage interest and property taxes; see below) are as follows:

  Insurance	$2,600
  Repairs and maintenance	900
  Utilities	4,700
  Painting office area; area rugs and plants (in the office)*	1,800
  *Treat as a direct office in home expense.

  In terms of depreciation, the Coles use the MACRS percentage tables applicable to 39-year nonresidential real property. As to depreciable property (e.g., office furniture), David tries to avoid capitalization and uses whatever method provides the fastest write-off for tax purposes.

I need help with 41 and 42

Form 8829 Part III Depreciation of Your Home 37 Enter the smaller of your home's adjusted basis or its fair market value (see instructions) 37 440,000 38 Value of land included on line 37 38 40,000 39 Basis of building. Subtract line 38 from line 37 39 400,000 40 Business basis of building. Multiply line 39 by line 7 40 41 Depreciation percentage (see instructions) 41 % 42 Depreciation allowable (see instructions). Multiply line 40 by line 41. Enter here and on line 30 above .... 42 Form 8829 Part III Depreciation of Your Home 37 Enter the smaller of your home's adjusted basis or its fair market value (see instructions) 37 440,000 38 Value of land included on line 37 38 40,000 39 Basis of building. Subtract line 38 from line 37 39 400,000 40 Business basis of building. Multiply line 39 by line 7 40 41 Depreciation percentage (see instructions) 41 % 42 Depreciation allowable (see instructions). Multiply line 40 by line 41. Enter here and on line 30 above .... 42