Local reconstruction analysis (LRA) is a powerful and flexible technique to study images reconstructed from discrete generalized Radon transform (GRT) data, $g=\mathcal R f$. The main idea of LRA is to obtain a simple formula to accurately approximate an image, $f_\epsilon(x)$, reconstructed from discrete data $g(y_j)$ in an $\epsilon$-neighborhood of a point, $x_0$. The points $y_j$ lie on a grid with step size of order $\epsilon$ in each direction. In this paper we study an iterative reconstruction algorithm, which consists of minimizing a quadratic cost functional. The cost functional is the sum of a data fidelity term and a Tikhonov regularization term. The function $f$ to be reconstructed has a jump discontinuity across a smooth surface $\mathcal S$. Fix a point $x_0\in\mathcal S$ and any $A>0$. The main result of the paper is the computation of the limit $\Delta F_0(\check x;x_0):=\lim_{\epsilon\to0}(f_\epsilon(x_0+\epsilon\check x)-f_\epsilon(x_0))$, where $f_\epsilon$ is the solution to the minimization problem and $|\check x|\le A$. A numerical experiment with a circular GRT demonstrates that $\Delta F_0(\check x;x_0)$ accurately approximates the actual reconstruction obtained by the cost functional minimization.

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