t the beginning of the current 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	Date Acquired	Cost Basis
Computer equipment	3/23	$ 6,800
Dog-grooming furniture	5/12	8,800
Pickup truck	9/17	10,000
Commercial building	10/11	288,000
Land (one acre)	10/11	98,000

A. Assuming Poplock does not elect 179 expensing or bonus depreciation, what is Poplocks year 1 depreciation expense for each asset?

B. Assuming Poplock does not elect 179 expensing or bonus depreciation, what is Poplocks year 2 depreciation expense for each asset?