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

Asset	Date Acquired	Cost Basis
Computer equipment	2/23	$ 13,500
Furniture	6/20	$ 24,600
Commercial building	8/10	$ 335,000

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 these assets on 5/4 of year 3?