稅法之 “§ 1.167(a)-5 Apportionment of basis”條規定：
the basis for depreciation cannot exceed an amount which bears the same proportion to the lump sum as the value of the depreciable property at the time of acquisition bears to the value of the entire property at that time。
見鏈接：26 CFR § 1.167(a)-5 - Apportionment of basis.
土地和建築的折舊分配必須要成比例。
所以，除非樓主不以assessed value 為憑證，否則1）是正確答案，2）不正確。
