Janet purchased her personal residence in $2012$ for $$276,000.$ In January $2022,$ she converted it to rental property. The fair market value at the time of conversion was $$230,000.($Use Table $6A-6)$

Required:

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

b$.$ Determine the amount of cost recovery that could be taken in $2022$ if the fair market value of the property were $$360,000.$ Note: For all requirements, round your answers to $2$ decimal places.

$\backslash$table$[[,\backslash$table$[[$Amount of Cost$],[$Recovery$]]],[$a$.,]]$

b$.$