税法之 “§ 1.167(a)-5 Apportionment of basis”条规定：
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。
见链接：26 CFR § 1.167(a)-5 - Apportionment of basis.
土地和建筑的折旧分配必须要成比例。
所以，除非楼主不以assessed value 为凭证，否则1）是正确答案，2）不正确。
