On November 4, 2013, Blue Company acquired an asset (27.5-year residential real property) for $200,000 for use in its business. In 2013 and 2014, respectively, Blue took $642 and $5,128 of cost recovery. These amounts were incorrect; Blue applied the wrong percentages (i.e., those for 39-year rather than 27.5-year assets). Blue should have taken $910 and $7,272 cost recovery in 2013 and 2014, respectively. On January 1, 2015, the asset was sold for $180,000.

Enter the values for each item below.

Note: If required, round all computations to the nearest dollar.

a. The adjusted basis of the asset at the end of 2014 is $

b. The cost recovery deduction for 2015 is $

c. The loss on the sale of the asset in 2015 is $