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 $ 8,200 Dog-grooming furniture 5/12 10,200 Pickup truck 9/17 10,000 Commercial building 10/11 302,000 Land (one acre) 10/11 112,000 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?