Hazel purchased a new business asset (five-year asset) on September 30, 2023, at a cost of $100,000. On October 4, 2023, she placed the asset in service. This was the only asset she placed in service in 2023. Hazel did not elect 179 or additional first-year depreciation. On August 20, 2024, Hazel sold the asset. Determine the cost recovery for 2024 for the asset.

a. $19,000

b. $14,250

c. $23,750

d. $38,000