Euclid acquires a 7-year class asset on May 9, 2020, for $120,100 (the only asset acquired during the year). Euclid does not elect immediate expensing under 179. He does not claim any available additional first-year depreciation.

If required, round your answers to the nearest dollar.

Calculate Euclid's cost recovery deduction for 2020 and 2021. 2020: $ 2021: $