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

Asset Date Acquired Cost
Basis
Computer equipment 2/17 $ 10,000
Furniture 5/12 17,000
Commercial building 11/1 270,000 Assuming DLW does not elect §179 expensing or 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 DLW's year 1 cost recovery for each asset?


b.
What is DLW's year 3 cost recovery for each asset if DLW sells all of these assets on 1/23 of year 3?