At the beginning of the current year, Poplock began a calendar-year dog boarding business called Griff's Palace. Poplock bought and placed in service the following assets during the year:

	Date	Cost
Asset	Acquired	Basis
Computer equipment	3/23	$	5,600
Dog-grooming furniture	5/12		7,600
Pickup truck	9/17		10,000
Commercial building	10/11		276,000
Land (one acre)	10/11		86,000

Assuming Poplock does not elect 179 expensing and elects not to use bonus depreciation, answer the following questions:

a. What is Poplocks year 1 depreciation deduction for each asset?

b. What is Poplocks year 2 depreciation deduction for each asset?

c. What is the total allowable MACRS depreciation on Poplock property in year 1 if Poplock does not elect out of bonus depreciation?