Jos purchased a house for $191,400 in 2013. He used the house as his personal residence. In June 2016, when the fair market value of the house was $327,400, he converted the house to rental property.

Complete the items below.

If required, round your answers to the nearest dollar.

Click here to accessExhibit 8.8of the textbook.

a.Jos's basis for cost recovery for the property is $.191400

b.Under MACRS, the cost recovery period for residential rental real estate is27.5years, and it is subject to themid-monthconvention.

c.The cost recovery for 2016 is $._________