Assume the same facts as in Example 5, except that Silver Corporation sells the $400,000 asset on November 30, 2017. The cost recovery allowance for 2017 is computed as follows (Exhibit 8.4). February 15 $200,000 x .26 $ 52,000 July 10 $400,000 x .34 x (3.5/4) 119,000 December 5 $600,000 x .38 228,000 Total $399,000