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

Asset Date Acquired Cost Basis

Computer equipment $3/8$ $ $12,500$

Furniture $4/15$ $ $18,100$

Commercial building $12/13$ $ $311,000$

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 $5.)$

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.