Olga is the proprietor of a small business. In 2014, the business's income, before consideration of any cost recovery or § 179 deduction, is $104,000.

Olga spends $40,000 on new 7-year class assets and elects to take the § 179 deduction on them. She does not claim any available additional first-year depreciation. Olga's cost recovery deduction for 2014, except for the cost recovery with respect to the new 7-year assets, is $86,000. Determine Olga's total cost recovery for 2014 with respect to the 7-year class assets and the amount of any § 179 carryforward.