At the beginning of the 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:

Date Cost   Asset Acquired Basis   Computer equipment 3/23 $ 7,200   Dog-grooming furniture 5/12 $ 9,200   Pickup truck 9/17 $ 10,000   Commercial building 10/11 $ 292,000   Land (one acre) 10/11 $ 102,000      

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.) (Round your answers to the nearest whole dollar amount. Leave no answer blank. Enter zero if applicable.)

a. What is Poplock's year 1 depreciation deduction for each asset?