In $2018,$ Jos$$ purchased a house for $$188,100.$ He used the house as his personal residence. In August $2021,$ when the fair market value of the house was $$335,200,$ he converted the house to rental property. If required, round your answers to the nearest dollar. Click here to access depreciation tables in the textbook. a$.$ Jos$\text{'}$s basis for cost recovery for the property is $\_\_\_\_\_\_\_.$ c$.$ The cost recovery for $2021$ is $\_\_\_\_\_\_.$