1305 is incorrect

QUESTION 3 At the beginning of the year, Poplock began a calendar-year dog boarding business called Griff's Palaco Poplock bought and placed in service the following assets during the year Asset Date Acquired Cost Basis Computer equipment 323 36,000 Dog grooming furniture 5/12 $7,000 Pickup truck 9/17 $10,000 Commercial building 10/11 $280,000 Land (one acre) 10/11 $80,000 Assuming Poplock does not act 5170 expanding or bonus depreciation, what is Poplooks year 1 depreciation expenso for each asset