26. Barry purchased a used business asset (seven-year property) on September 30, 2020, at a cost of $200,000. This is the only asset he purchased during the year. Barry did not elect to expense any of the asset under $179, did not take additional first-year depreciation, and did not elect straight-line cost recovery. Barry sold the asset on July 17, 2021. Determine the cost recovery deduction for 2021. a. $24,490 b. $55,100 c. $19,133 d. $34,438 e. None of these choices are correct. 27. Bonnie purchased a new business asset (five-year property) on March 10, 2021, at a cost of $30,000. She also purchased a new business asset (seven-year property) on November 20, 2021, at a cost of $13,000. Bonnie did not elect to expense either of the assets under $179, nor did she elect straight-line cost recovery. Bonnie takes additional first-year depreciation. Determine the cost recovery deduction for 2021 for these assets. a. $21,915 b. $7,858 c. $43,000 d. $9,586 e. None of these choices are correct.