Wade purchased a factory building on February 29, 1976,for $375,000. At the time of the Wade's death in 2005, he had taken $26,500 in excess depreciation. The factory building was transferred to his son, John, as an inheritance at the time of wade's death and John sells it immediately after inheriting it at a gain of $30,000 based on the original cost. What amount of depreciation needs to be recaptured by Wade's estate and what amount by John?