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At the beginning of the year, Dee began a calendar-year business and placed in service the following assets during the year:

	Date	Cost
Asset	Acquired	Basis
Computer equipment	3/23	$	15,500
Furniture	5/12	$	17,500
Pickup truck	9/15	$	20,500
Commercial building	10/11	$	284,000

Assuming Dee 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.) (Round your answers to the nearest whole dollar amount.)

a. What is Dees year 1 cost recovery for each asset?

b. What is Dees year 2 cost recovery for each asset?