At the beginning of the year, Anna began a calendar-year business and placed in service the following assets during the year: Date Cost Asset Acquired Basis Computers 1/30 $ 47,500 Office desks 2/15 $ 51,500 Machinery 7/25 $ 94,500 Office building 8/13 $ 426,000 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.) (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.)

a. What is Annas year 1 cost recovery for each asset?

b. What is Annas year 2 cost recovery for each asset?