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

	Date	Cost
Asset	Acquired	Basis
Computer equipment	3/11	$	18,000
Furniture	3/7		23,500
Commercial building	9/15		317,000

Assuming DLW does not elect 179 expensing or 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?

Asset	Yr1 Recovery Cost
Computer Equipment
Furniture
Commercial Building
Total

B.) What is DLW's year 3 cost recovery for each asset if DLW sells all of these assets on 2/24 of year 3?

Assets	Yr 3 Recovery Costs
Computer Equipment
Furniture
Commercial Building
Total