Z purchased a new business asset (five-year property) on April 15, 2023, at a cost of $45,000. They also purchased a new business asset (seven-year property) on October 31, 2023, at a cost of $19,500. Z did not elect to expense either of the assets under Section 179, nor did they elect straight-line cost recovery. Z takes additional first year (i.e., bonus) depreciation. Determine the cost recovery deduction for 2023 for these assets. a. $11,787 b. $32,873 c. $64,500 d. $14,370 e. None of the choices presented are correct