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's basis for cost recovery for the property is _______.

c. The cost recovery for 2021 is ______ .