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