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In August 2016, Richard purchased and placed in service an office building costing $753,000 including $$134,000 for the land. The amount of depreciation Richard may claim in 2016 is?

In August 2016, Richard purchased and placed in service an office building costing $753,000 including $$134,000 for the land.  The amount of depreciation Richard may claim in 2016 is?

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