Jason's company purchases a building on a lot on April 2nd 2002, costing a total of $400,000, that includes all preparat

[answerhappygod]

Jason's company purchases a building on a lot on April
2nd 2002, costing a total of $400,000, that includes all
preparatory costs. The building on the lot is worth
$150,000. Out of desperation and economic conditions that
were outside control, his company then sells the lot and building
for $500,000 on January 28th, 2003.
Assuming the building is non-residential real property,
calculate the MACRS depreciation for 2002 & 2003
Show the working clearly.