1. Hazel purchased a new business asset (five year property) on March 10, 2019 at a cost of $80,000. She did not elect to expense any of the asset under section 179, nor did she elect straight line cost recovery, nor did she elect bonus depreciation. Hazel sold the asset on January 20, 2022. Determine the cost recovery deduction for 2022.

A. $2,304

B. $3,226

C. $4,608

D. $9,216

E. None of the above