At the beginning of the current year, Poplock began a calendar-year dog boarding business called Griff's Palace. Poplock bought and placed in service the following assets during the year:

What is Poplock’s year 1 depreciation deduction for each asset?

Date Cost

Asset Acquired Basis

Computer equipment 3/23 $ 6,600

Dog-grooming furniture 5/12 8,600

Pickup truck 9/17 10,000

Commercial building 10/11 286,000

Land (one acre) 10/11 96,000

Assuming Poplock does not elect §179 expensing and elects not to use 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. Leave no answer blank. Enter zero if applicable.)