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 2/27 $ 9,500

Furniture 4/26 17,700

Commercial building 9/1 338,000.

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

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

2-What is DLW's year 3 cost recovery for each asset if DLW sells all of these assets on 4/1 of year 3? (Round your answers to the nearest dollar amount.)