On May $5,2017,$ Jillian purchased equipment $($seven$-$year property$)$ for $$40,000$ to be used in her business. She did not elect to expense the equipment under $179$ or bonus depreciation. On January $1,2022,$ she sells the equipment to a scrap metal dealer. What is the cost recovery deduction for $2022?($Use Table $6$A$\_1)$