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

Asset	Date Acquired	Cost Basis
Computer equipment	3/1	$18,300
Furniture	1/16	18,800
Commercial building	8/26	323,000

Assuming DLW does not elect S179 expensing or bonus depreciation, answer the following question:

1. What is DLW's year 3 cost recovery for each asset if DLW sells all of these assets on 2/22 of year 3?