Alice purchased office furniture on September 20, 2020, for $100,000. On October 10, 2020, she purchased business computers for $80,000. Alice placed all of the assets in service on January 15, 2021. She did not elect to expense any of the assets under 179, did not elect straight-line cost recovery, and did not take additional first-year depreciation. Determine the cost recovery deduction for the business assets for 2021.

a. $6,426

b. $14,710

c. $25,722

d. $30,290

e. None of the above.