On May $5,2018,$ Jillian purchased equipment for $$40,000$ to be used in her business. She did not elect to expense the equipment under $179$ or bonus depreciation. On January $1,2023,$ she sells the equipment to a scrap metal dealer. What is the cost recovery deduction for $2023?$

a$.$ $$892.$

b$.$ $$1,784.$

c$.$ $$3,568.$

d$.$ No deduction allowed.