Shane purchases used $7-$year class property at a cost of $$200,000$ on April $20,2024.$ Shane's cost recovery deduction for $2024$ for alternative minimum tax purposes, assuming Shane does not elect $179,$ would be:

a$.$ $$21,420.$

b$.$ $$14,280.$

c$.$ $$2,500.$

d$.$ $$0.$

e$.$ $$10,000.$