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Euclid acquires a 7 - year class asset on May 9 , 2 0 2 3 , for $ 8 0 , 0 0 0

Euclid acquires a 7-year class asset on May 9,2023, for $80,000. Euclid does not elect immediate expensing under 179. He does not claim any available additional first-year depreciation.
Euclid's cost recovery deduction is ___ for 2023 and __ for 2024.

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