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

	Date	Cost
Asset	Acquired	Basis
Computer equipment	2/19	$	16,300
Furniture	4/27	$	22,900
Commercial building	10/2	$	319,000

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.)

b. What is DLW's year 3 cost recovery for each asset if DLW sells all of these assets on 1/15 of year 3?

Asset	Year 3 Cost Recovery
Computer equipment
Furniture
Commercial building
Total	$0