Jim acquires a new seven-year class asset on September 20, 2015, for $80,000. He placed the asset in service on October 5, 2015. He does not elect to expense any of the asset under 179 or elect straight-line, cost recovery. He takes additional first-year depreciation. He sells the asset on August 25, 2016. This is the only asset he acquires in 2015. Determine Jims cost recovery in 2015 and 2016.