Assignment of IP addresses - best practice

Hi everyone,

I'm just working on a networking assignment (I hope this question is ok). I've been given an IP address of 100.1.1.0/24. I've completed my subnetting and only have a layer 2 switch, 1 x PC and 1 x router to assign the addresses to.

I've asked my lecturer but he hasn't been responding to forum posts or emails. I was hoping someone may be able to point me in the right direction for the best practice of assigning the IP addresses. Do we assign out the first IP address, second IP address and Third IP address in that order or would you assign the last and second last assignable address to the switch and router, so when you onboard more pc's they can have sequential IP addresses.

Thanks in advance!