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

	Date	Cost
Asset	Placed in Service	Basis
Computers	1/30	$	50,500
Office desks	2/15	$	54,500
Machinery	7/25	$	97,500
Office building	8/13	$	430,000

Assuming Miranda elects out of bonus depreciation and does not elect 179 expensing , 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.)

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