Anna owns and operates a CPA practice as a sole-proprietorship. Business is booming and she recently hired her thirteenth employee, The expansion has forced her to buy a new telephone system (7 year class asset) on November 2, 2015, for $140,000. This is the only asset Anna acquired during the year. She makes the decision not to elect immediate expensing under section 179. She does, however, claim the maximum additional first-year depreciation deduction, and wants to maximize all other details of the depreciation (cost recovery) deduction. Within nine (9) months she had outgrown the new system and decided to rent a replacement. On September 15, 2016, Anna sells the machine. a. Determine Anna's cost recovery for 2015. b. Determine Anna's cost recovery for 2016