Barry purchased a used business asset (seven-year property) on September 30, 2018, 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, 2019. Determine the cost recovery deduction for 2019.

a. $34,438 b. $24,490 c. $55,100 d. $19,133 e. None of these choices are correct.