Tristen company purchased a five-story office building on january 1, 2019, at a cost of $5,000,000. the building has a residual value of $200,000 and a 30-year life. the straight-line depreciation method is used. on june 30, 2021, construction of a sixth floor was completed at a cost of $1,650,000. required: calculate the depreciation on the building and building addition for 2021 and 2022 assuming that the addition did not change the life or residual value of the building.

David paid $975,000 for two beachfront lots in coastal south carolina, with the intention of building residential homes on each. two years later, the south carolina legislature passed the beachfront management act, barring any further development of the coast, including david's lots. when david files a complaint to seek compensation for his property, south carolina refuses, pointing to a passage in david's own complaint that states "the beachfront management act [was] properly and validly designed to south carolina's " is south carolina required to compensate david under the takings clause?