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

	Date	Cost
Asset	Acquired	Basis
Computer equipment	2/20	$	19,200
Furniture	4/24	$	19,500
Commercial building	10/18	$	350,000

Assuming DLW does not elect 179 expensing and elects not to use bonus depreciation, 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.)

a. What is DLW's year 1 cost recovery for each asset?

b. What is DLW's year 3 cost recovery for each asset if DLW sells all of these assets on 3/20 of year 3?