Jones purchased a used business asset (seven-year property) on September 30, 2018, at a cost of $220,000. He did not purchased any other assets during 2018 or 2019. Jones did not elect any Section 179 depreciation nor did he elect straight-line cost recovery. Jones sold the asset on July 15, 2019. Determine the cost recovery for 2019, the year of sale. a. $26,939. b. $24,490. c. $34,438. d. $53,878 Oe. $13,470