Juan acquires a new 5-year class asset on March 14, 2016, for $200,000. This is the only

Question:

Juan acquires a new 5-year class asset on March 14, 2016, for $200,000. This is the only asset Juan acquired during the year. He does not elect immediate expensing under § 179. He does not claim any available additional first-year depreciation.
On July 15, 2017, Juan sells the asset.
a. Determine Juan's cost recovery for 2016.
b. Determine Juan's cost recovery for 2017.