At the beginning of thecurrent 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:

DateCostAssetAcquiredBasisComputer equipment3/23$9,400Dog-grooming furniture5/1211,400Pickup truck9/1710,000Commercial building10/11314,000Land (one acre)10/11124,000

Assuming Poplock does not elect 179 expensing and elects not to use bonus depreciation, answer the following questions: (Use MACRSTable 1,Table 2,Table 3,Table 4andTable 5.)(Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. Leave no answer blank. Enter zero if applicable.)

rev: 11_14_2019_CS-190192

a.What is Poplock's year 1 depreciationdeduction for each asset?

b.What is Poplock's year 2 depreciationdeduction for each asset?