At the beginning of the year, Anna began a calendar$-$year business and placed in service the following assets during the year:

Asset Date Acquired Cost Basis

Computers $1/30$ $ $49,000$

Office desks $2/15$ $ $53,000$

Machinery $7/25$ $ $96,000$

Office building $8/13$ $ $428,000$

Assuming Anna 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.

a$.$ What is Anna's year $1$ cost recovery for each asset?