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

Asset	Date Aquired	Cost Basis
Computer Equipment	3/2	$11,000
Furniture	2/22	22,600
Commercial Building	9/10	275,000

Assuming DLW does not elect 179 expensing and elects not to use bonus depreciation, answer the following questions: Using MACRS

What is DLW's year 3 cost recovery for each asset if DLW sells all of these assets on 1/14 of year 3?