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	$	7,200
Dog-grooming furniture	5/12		9,200
Pickup truck	9/17		10,000
Commercial building	10/11		292,000
Land (one acre)	10/11		102,000

Assuming Poplock does not elect 179 expensing and elects not to use bonus depreciation, answer the following questions: (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. Leave no answer blank. Enter zero if applicable.)

Problem 10-46 Part a (Algo)

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

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