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

	Date	Cost
Asset	Acquired	Basis
Computer equipment	3/23	$	5,000
Dog grooming furniture	5/12		7,000
Pickup truck	9/17		10,000
Commercial building	10/11		270,000
Land (one acre)	10/11		80,000

Assuming Poplock does not elect 179 expensing or 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.)

a. What is Poplocks year 1 depreciation expense for each asset? (Leave no answer blank. Enter zero if applicable.)

b. What is Poplocks year 2 depreciation expense for each asset? (Leave no answer blank. Enter zero if applicable.)