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

	Date	Cost
Asset	Placed in Service	Basis
Computers	1/30	$	46,000
Office desks	2/15	$	50,000
Machinery	7/25	$	93,000
Office building	8/13	$	424,000

Assuming Miranda elects out of bonus depreciation and does not elect 179 expensing , 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.)

rev: 11_08_2019_QC_CS-189757

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