On June 8, 2021, Holly purchased a residential apartment building. The cost basis assigned to the building is $650,000. Holly also owns another residential apartment building that she purchased on October 15, 2021, with a cost basis of $400,000. a. Calculate Holly's total depreciation deduction for the apartments for 2021 using MACRS. b. Calculate Holly's total depreciation deduction for the apartments for 2022 using MACRS.