At the beginning of the year, Dee began a calendar-year business and placed in service the following assets during the year:

Asset Date Cost

Computer equipment 3/23 $ 32,000

Furniture 5/12 $ 34,000

Pickup truck 9/15 $ 37,000

Commercial building 10/11 $ 306,000

Assuming Dee 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.) (Round your answers to the nearest whole dollar amount.)

Problem 10-48 Part a

a. What is Dee's year 1 cost recovery for each asset?