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6 5. Walt placed in service the following property in 2021: 7-year property costing $77,000 in August and 5-year property costing $80,000 in December. No other property was placed in service during the year. Sec. 179 was not elected and he elected out of bonus depreciation. 2021 cost recovery was: a. $27,000 b. $15,000 c. $11,107 d. $12,250 e. None of the answers provided is correct