$[$The following information applies to the questions displayed below.$]$

DLW Corporation acquired and placed in service the following assets during the year:

Asset Date Acquired Cost Basis

Computer equipment $3/7$ $ $15,900$

Furniture $3/3$ $ $25,100$

Commercial building $11/27$ $ $325,000$

Assuming DLW 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 $5.)$

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.

Problem $10-47$ Part b $($Algo$)$

b$.$ What is DLW$\text{'}$s year $3$ cost recovery for each asset if DLW sells these assets on $4/25$ of year $3?$