Juan, a sole proprietor, acquires a new 5-year class asset on March 14, 2017, for $200,000. This is the only asset Juan acquired during the year. He does not elect immediate expensing under 179. Juan does not claim any available additional first-year depreciation.

A. Determine Juan's cost recovery for 2017 $

B. On January 15, 2019, Juan sells the asset. Determine Juan's cost recovery for 2019 $

C. Suppose Juan sold the asset on December 15, 2019. His cost recovery for 2019 would be $