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

Asset	Date Acquired	Cost Basis
Computer equipment	3/9	$ 15,800
Furniture	5/23	$ 23,200
Commercial building	10/19	$ 347,000

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 4/16 of year 3?