Janet purchased her personal residence in 2012 for $180,000. In January 2022 , she converted it to rental property. The fair market value at the time of conversion was $150,000. (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 $250,000. Note: For all requirements, round your answers to 2 decimal places