Lincoln purchases nonresidential real property costing $300,000 and places it in service in March 2020. He elects Section 179 for all qualifying assets, but elects out of bonus depreciation. What is Lincoln's 2021 depreciation on the nonresidential real property

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?