On November $4,2021,$ Blue Company acquired and placed in service an asset $(27\mathrm{.}5-$year residential real property$)$ for $$200,000$ for use in its business. In $2021$ and $2022,$ respectively, Blue deducted $$642$ and $$5,128$ of cost recovery, These amounts were incorrect; Blue applied the wrong percentages $($i$.$e$.,$ those for $39-$year rather than $27\mathrm{.}5-$year assets$).$ Blue should have taken $$910$ and $$7,272$ cost recovery in $2021$ and $2022,$ respectively. On January $1,2023,$ the asset was sold for $$180,000.$

If required, round all computations to the nearest dollar.

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a$.$ The adjusted basis of the asset at the end of $2022$ is :

b$.$ The cost recovery deduction for $2023$ is :

c$.$ The $$ on the sale of the asset in $2023$ is $