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

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

Asset	Date Acquired	Cost Basis
Computers	1/30	$ 40,000
Office desks	2/15	$ 44,000
Machinery	7/25	$ 87,000
Office building	8/13	$ 416,000

Assuming Anna 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.)

Pa. What is Annas year 1 and year 2 cost recovery for each asset?

Computer

Office desk

Machinery

Office building

Total