Janet purchased her personal residence in 2001 for $250,000.00. In January 2010 she converted it to rental property. The fair market value at the time of conversion was $210,000.00. A) Determine the amount of cost recovery that can be taken in 2010: B) Determine the amount of cost recovery that could be taken in 2010 if the fair market value of the property were $350.000.00