the first question answer is A and the second question the answer is D but i don't know how to get these numbers . i need explanation please

10. Ted placed in service the following property in 2018: 7-year property costing $42,000 in July and 5-year property costing $60,000 in October. No other property was placed in service during the year. Sec. 179 was not elected and he elected out of bonus depreciation. 2018 cost recovery was: a. $ 7,500 b. $18,000 c. $ 9,000 d. $ 6,643 e. None of the above 4. Lemon Corporation purchased a building in 1980 for $900,000. During 2018, the building was sold for $700,000 when the accumulated depreciation was $600,000 (SL would have been $440,000). What is the amount and character of gain recognized on the sale? Ordinary Income Sec. 1231 a. $248,000 $152,000 b. $160,000 $240,000 c. $400,000 0 d. $208,000 $192,000 e. None of the above