Bonnie purchased a new business asset (five-year property) on March 10, 2023, at a cost of $30,000. She also purchased a new business asset (seven-year property) on November 20, 2023, 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 2023 for these assets.

a.$7,858

b.$9,586

c.$35,972

d.$43,000

e. None of the above