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

Assuming DLW does not elect 179 expensing or bonus depreciation, answer the following questions:

a.

What is DLW's year 1 cost recovery for each asset? (Round your answers to the nearest dollar amount.)

.

What is DLW's year 3 cost recovery for each asset if DLW sells all of these assets on 3/26 of year 3?(Round your answers to the nearest dollar amount.)

Asset	Date Acquired	Cost Basis
Computer equipment	3/5	$ 18,500
Furniture	4/22	25,900
Commercial building	8/19	291,000