DLW Corporation acquired and placed in service the following assets during the year: Date Cost Asset Acquired Basis Computer equipment 3/4 $ 18,200 Furniture 3/28 20,300 Commercial building 10/14 306,000 Assuming DLW does not elect 179 expensing or bonus depreciation, answer the following questions:

What is DLW's year 1 cost recovery for each assets I only need commerical building