Problem 8-32 (LO. 2) Juan acquires a new 5-year class asset on March 14, 2021, for $200,000. This is the only asset Juan acquired during the year. He does not elect immediate expensing under $ 179. He does not claim any available additional first-year depreciation. On July 15, 2022, Juan sells the asset. Click here to access depreciation table to use for this problem. a. Determine Juan's cost recovery for 2021. b. Determine Juan's cost recovery for 2022