At the beginning of the year, Poplock began a calendar-year dog boarding business called Griffs Palace. Poplock bought and placed in service the following assets during the year:

Asset Date Acquired Cost Basis

Computer equipment 3/23 $ 6,000

Dog grooming furniture 5/12 $ 7,000

Pickup truck 9/17 $ 10,000

Commercial building 10/11 $280,000

Land (one acre) 10/11 $ 80,000

A. Assuming Poplock does not elect 179 expensing or bonus depreciation, what is Poplocks year 1 depreciation expense for each asset?

B. Assuming Poplock does not elect 179 expensing or bonus depreciation, what is Poplocks year 2 depreciation expense for each asset?