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On July 2 of the current year, Farb purchased and placed into service an office building in
midtown and immediately began renting it. The portion of the cost allocated to the building was
$400 , 000 . Farb's maximum depreciation deduction for the year is $4 , 701 $5 , 128 $6 , 667 $7
, 273 $7 , 879

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