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:

Asset	Date Acquired	Cost Basis
Computer equipment	3/23	$ 8,800
Dog-grooming furniture	5/12	10,800
Pickup truck	9/17	10,000
Commercial building	10/11	308,000
Land (one acre)	10/11	118,000

Assuming Poplock 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. Leave no answer blank. Enter zero if applicable.)

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

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