X purchased a used business asset (seven-year property) on August 1, 2023, at a cost of $300,000. This is the only asset they purchased during the year. X did not elect to expense any of the asset under Sec. 179, did not claim additional first-year depreciation, and did not elect straight-line cost recovery. X sold the asset on February 15, 2024. Determine the cost recovery deduction for 2024. a. $36,735 b. $28,700 c. $51,657 d. None of the choices presented are correct. e. $82,650