Dog Co. acquired and placed in service the following assets during the year:

	Date	Cost
Asset	Placed in Service	Basis
Computer equipment	2/22	$	10,500
Furniture	3/5		21,000
Commercial building	7/6		315,000

Assuming Dog Co. does not elect 179 expensing and elects not to use 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.)

b. What is Dog Co.'s year 3 cost recovery for each asset if Dog Co. sells all of these assets on 4/10 of year 3?