DLW Corporation acquired and placed in service the following assets during the year:

Assuming DLW does not elect $179$ expensing and elects not to use bonus depreciation, answer

the following questions:

a$.$ What is DLW$\text{'}$s year $1$ cost recovery for each asset?

b$.$ What is DLW$\text{'}$s year $3$ cost recovery for each asset if DLW sells these assets on Oct. ${10}^{th}$

of year $3?$