Susie made the following purchases: a new five-year property on April 30, 2016, for $35,000; a new seven-year property on October 30, 2016, for $20,000. None of the assets were expensed under Section 179 nor using the straight-line cost recovery method. Assuming that Susie takes the additional first-year depreciation, determine the cost recovery deduction in 2016 for these assets.

	a.	$5,858.
	b.	$7,464.
	c.	$32,429.
	d.	$19,429.
	e.	$9,858