Juan, a sole proprietor, acquires a new 5-year class asset on March 14, 2022, for $200,000. This is the only asset Juan acquired during the year. He does not elect immediate expensing under 5 . 179. Juan does not claim any available additional first-year depreciation. On July 15 , 2023, Juan sells the asset. Click here to access depreciation table to use for this problem. a. Determine Juan's cost recovery for 2022 . $ b. Determine Juan's cost recovery for 2023