In 2015, Jos purchased a house for $325,000 ($300,000 relates to the house; $25,000 relates to the land). He used the house as his personal residence. In March 2018, when the fair market value of the house was $400,000, he converted the house to rental property. Complete the items below. If required, round your answers to the nearest dollar.

a. Jos's basis for cost recovery for the property is $.

b. Under MACRS, the cost recovery period for residential rental real estate is______ years, and it is subject to the _________convention.

c. The cost recovery for 2018 is $.