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	$ 7,800
Dog-grooming furniture	5/12	9,800
Pickup truck	9/17	10,000
Commercial building	10/11	298,000
Land (one acre)	10/11	108,000

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?

b. What is Poplock's year 2 depreciation deduction for each asset?