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	$ 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.)

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?

b. What is Anna's year 2 cost recovery for each asset?