Euclid acquires a 7-year class asset on May 9, 2021, for $261,100 (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. Click here to access the depreciation table to use for this problem. If required, round your answers to the nearest dollar. Calculate Euclid's cost recovery deduction for 2021 and 2022. 2021: 2022: $