17. Hazel purchased a new business asset (five-year asset) on September 30 , 2023 , at a cost of $100,000. On November 4,2023 , she placed the asset in service. This was the only asset she placed in service in 2023 . Hazel did not elect 179 or additional first-year depreciation. On August 20, 2024, Hazel sold the asset. a. Calculate the cost recovery for 2023