James purcha a new business asset $($three$-$year personalty$)$ on July $23,2023,$ at a cost of $$40,000.$ James takes additional first$-$year depreciation but does not elect Section $179$ expense on the asset. Determine the cost recovery deduction for $2023.$ a$.$$$8,333$ b$.$$$26,666$ c$.$$$34,667$ d$.$$$40,000$ e$.$ None of the above