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 $3/23$ $ $7,200$

Dog$-$grooming furniture $5/129,200$

Pickup truck $9/1710,000$

Commercial building $10/11292,000$

Land $($one acre$)10/11102,000$

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 $5.)$

Note: 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 Poplock's year $1$ depreciation deduction for each asset?