While completing undergraduate schoolwork in information systems, Dallin Bourne and Michael Banks decided to starta technology support company called eSys Answers. During year $1,$ they bought the following assets and incurred the following start$-$up fees:

$\backslash$table$[[$Year $1$ Assets,Purchase Date,Basis$],[$Computers $(5-$year$),$October $30,$ Year $1,$$$17,200$