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

	Date	Cost
Asset	Acquired	Basis
Computer equipment	2/25	$	14,000
Furniture	3/14	$	19,100
Commercial building	10/13	$	309,000

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?

AssetYear 1 Cost Recovery

Computer equipment

Furniture

Commercial building

Total$0

Please breakdown for note purposes.