Helena 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 in service in 2022 . Helena did not elect section 179 or additional first-year depreciation. On August 20, 2023, Helena sold the asset. Determine the cost recovery for 2023 for the asset. $14,250 $19,000 sin $38,000 $23,750