Janet purchased her personal residence in $2013$ for $$120,000.$ In January $2023,$ she converted it to rental property. The fair market value at the time of conversion was $$100,000.($Use Table $6$A$-6)$

Required:

Determine the amount of cost recovery that can be taken in $2023.$

Determine the amount of cost recovery that could be taken in $2023$ if the fair market value of the property were $$180,000.$