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LAST MONTH, FINANCIAL SERVICES firm CS Tang became the first office tenant at 545 Madison Ave. when it moved into about 3,400 square feet on the eighth floor. CS Tang, plus the two retail tenants, bring the occupancy in the 140,000-square-foot building to 14%. That's certainly not what owner LCOR Inc. had in mind when it spent $50 million on a gut renovation completed last year.