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

Asset Date AcquiredCost

BasisComputer equipment 3/9 $ 15,800

Furniture 5/23 23,200

Commercial building 10/19 347,000

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 4/16 of year 3?(Round your answers to the nearest dollar amount.)

Asset Year 1 Cost recovery

Computer equipment ?

Furniture ?

building ?

Total ?