Hazal purchased a new business asset (five-year asset) on September 30, 2022 at a cost of $100,000. On October 4, 2022, she placed the asset in service. This was the only asset she placed the asset in service. This was the only asset she placed in service in 2022. Hazel did not elect 179 or additional first year depreciation. On August 20, 2023, Hazel sold the asset.

(a) Calculate the cost recovery for 2022.

23,750

(b) Caluclate the cost recovery for 2023.