Tonia Acquires the Following 5-Year Class Property in 2017 Tonia Does Not Elect §179 or Bonus Depreciation

Essay

Tonia acquires the following 5-year class property in 2017:
$\begin{array}{lcr}\text { Asset } & \text { Date of Acquisition } & \text { Cost } \\\text { X } & \text { January 15 } & \$ 70,000\\\text { Y } & \text { May 28 } & 45,000 \\Z & \text { November 23 } & 90,000\\&\text { Total }&\$205,000\end{array}$ Tonia does not elect §179 or bonus depreciation.Tonia has $300,000 of taxable income from her business.Determine her total cost recovery deduction for the year.