Can someone clarify this intercorporate questions

CFAI text pg 62 #27 I don’t get how they figured depreciation(why is it .5 of 46? shouldnt it be 92? How did they get 5million for the excess over purchase price?

i figured out the 5 million. its the 30 million excess/6 years - 5 million = additional depreciation. however i think there is a typo on the 46 figure in the solution in CFAI text. can someone confirm these two? thanks