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	$ 65,500
Office desks	2/15	$ 69,500
Machinery	7/25	$ 112,500
Office building	8/13	$ 450,000

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

Asset	Year 1 Cost Recovery
Computers
Office desks
Machinery
Office building
Total	$0

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

Computers?