Tan Company acquires a new machine (10-year MACRS property) on January 15, 2021, at a cost of $200,000. Tan also acquires another new machine (7-year MACRS property) on November 5, 2021, at a cost of $40,000. No election is made to use the straight-line method. The company does not make the 179 election and elects to not take additional first-year depreciation.

A. Determine the total cost recovery allowed on the 10-year property for 2021.

B. Determine the total cost recovery allowed on the 7-year property for 2021.