You purchased a commercial building and lot for $340,000 on May 4th, 2014. The lot itself was valued at $85,000 when purchased. You sold the lot and building for $400,000 on March 15th of 2015. Use MACRS depreciation and note that this property is considered non-residential real property. What are your allowable tax depreciation amounts for those two years?
2014: __________
2015: __________