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	$ 28,000
Office desks	2/15	32,000
Machinery	7/25	75,000
Office building	8/13	400,000

Assuming Anna does not elect 179 expensing and elects not to use bonus depreciation, answer the following questions:

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

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