Henry purchased a new, business asset (five-year class) on September 30, 2017, that cost $100,000. On January 7, 2018, Henry placed the asset into service. Henry did not place any other assets into service during 2017 or 2018. In 2018 he did NOT elect to expense any of the asset cost under 179, and he did NOT elect straight-line cost recovery. Henry did elect NOT to take additional first-year depreciation. On October 25, 2019, Henry sold the asset.

Determine the cost recovery for 2019.

• A.

  $38,000.

• B.

  $9,600.

• C.

  $26,000.

• D.

  $16,000.