Janet purchased her personal residence in $2012$ for $$360,000.$ In January $2022,$ she converted it to rental property. The fair market value at the time of conversion was $$300,000.($Use Table $6$A$-6)$

Required:

Determine the amount of cost recovery that can be taken in $2022.$

Determine the amount of cost recovery that could be taken in $2022$ if the fair market value of the property were $$458,000.$

Note: For all requirements, round your answers to $2$ decimal places.