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

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

	Date	Cost
Asset	Acquired	Basis
Computer equipment	3/4	$	18,200
Furniture	3/28		20,300
Commercial building	10/14		306,000

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

b. What is DLW's year 3 cost recovery for each asset if DLW sells all of these assets on 2/27 of year 3?

Asset	Year 3 Cost Recovery
Computer equipment
Furniture
Commercial building
Total	$0