Question:At the beginning of the year, Poplock began a calendar-year dog boarding business called Griff's Palace. Poplock bought and placed in service the following assets during the year:

Asset Acquired Date Cost Basis

Computer equipment 3/23 $9,600

Dog-grooming furniture 5/12 11,600

Pickup truck 9/17 10,000

Commercial building 10/11 316,000

Land (one acre) 10/11 126,000

Assuming Poplock does not elect 179 expensing and elects not to use bonus depreciation, answer the following questions: (Use MACRSTable 1,Table 2,Table 3,Table 4andTable 5.)(Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. Leave no answer blank. Enter zero if applicable.)

a.What is Poplock's year 1 depreciationdeduction for each asset?

b. What is Poplock's year 2 depreciationdeduction for each asset?