DLW Corporation acquired and placed in service the following assets during the year: (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.)

Asset	Date Acquired	Cost Basis
Computer equipment	2/19	$ 16,300
Furniture	4/27	22,900
Commercial building	10/2	319,000

Assuming DLW does not elect 179 expensing or bonus depreciation, answer the following questions:

a.	What is DLW's year 1 cost recovery for each asset? (Round your answers to the nearest dollar amount.)

b.	What is DLW's year 3 cost recovery for each asset if DLW sells all of these assets on 1/15 of year 3?(Round your answers to the nearest dollar amount.)