Problem $10-51($LO $10-2)($Static$)$

$[$The following information applles to the questions displayed below$]$

On November $10$ of year $1,$ Javier purchased a building, including the land it was on$,$ to assemble his new equipment. The total cost of the purchase was $$1,200,000$;$$300,000$ was allocated to the basis of the land, and the remaining $$900,000$ was allocated to the basis of the building. $($Use MACRS Table $1.$ Table $2.$ Table$\mathrm{.}3.$ Table $4$ and Table $5.)$

Note: Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.

Problem $10-51$ Part c $($Static$)$

c$.$ Assume the building was purchased and placed in service on March $3$ instead of November $10.$ Using MACRS, what is Javier's depreciation deduction on the building for years $1$ through $3?$

Answer is complete but not entirely correct.

$\backslash$table$[[,$Depreciation Deduction$],[$Year $1,$$$,96,000],[$Year $2,$$$,23,076],[$Year $3,$$$,23,076]]$