Janet purchased her personal residence in 2007 for $192,000. In January 2017, she converted it to rental property. The fair market value at the time of conversion was $160,000. (Use table 6a-6)

A. Determine the amount of cost recovery that can be taken in 2017.

B. Determine the amount of cost recovery that could be taken in 2017 if the fair market value of the property were $264,000.

(For all requirements, round your answers to 2 decimal places.)