3.

At the beginning of the year, Anna began a calendar-year business and placed in service the following assets during the year:

	Date	Cost
Asset	Acquired	Basis
Computers	1/30	$	58,000
Office desks	2/15	$	62,000
Machinery	7/25	$	105,000
Office building	8/13	$	440,000

Assuming Anna does not elect 179 expensing and elects not to use bonus depreciation, answer the following questions: (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.) (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.)

a. What is Annas year 1 cost recovery for each asset?

b. What is Annas year 2 cost recovery for each asset?