Kenji purchased a used business asset (seven-year property) on September 30, 2023, at a cost of $200,000. This is the only asset he purchased during the year. Kenji did not elect to expense any of the asset under 179, did not claim additional first-year depreciation, and did not elect straight-line cost recovery. Kenji sold the asset on July 17, 2024. Determine the cost recovery deduction for 2024.