DLW Corporation acquired and placed in service the following assets during the year: (UseMACRSTable 1,Table 2,Table 3,Table 4andTable 5.)

Asset	Date Acquired	Cost Basis
Computer equipment	2/27	$ 9,500
Furniture	4/26	17,700
Commercial building	9/1	338,000

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.) Asset Year 1 Cost Recovery Computer Equipment ? Furniture ? Building ? Total ? B.What is DLW's year 3 cost recovery for each asset if DLW sells all of these assets on 4/1 of year 3? Asset Year 1 Cost Recovery Computer Equipment ? Furniture ? Building ? Total ?