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

Asset	Date Acquired	Cost Basis
Computer equipment	3/23	$5,000
Furniture	5/12	$7,000
Pickup truck	9/15	$10,000
Commercial building	10/11	$270,000

Assuming Dee does not elect §179 expensing and elects not to usebonus depreciation, answer the following questions:

a. What is Dee’s year 1 cost recovery for each asset?

b. What is Dee’s year 2 cost recovery for each asset?