DLW Corporation acquired and placed in service the following assets during the year: Asset Date Acquired Cost Basis Computer equipment 3/5 $ 18,500 Furniture 4/22 $ 25,900 Commercial building 8/19 $ 291,000 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.).

b. What is DLW's year 3 cost recovery for each asset if DLW sells these assets on 3/26 of year 3?