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 ................ 5/12 ............ $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:

a. What is Poplock's year 1 depreciation expense for each asset?

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