On May 28, 2013, Mary purchased and placed in service a new $20,000 car. The car was used 60% for business, 20% for production of income, and 20% for personal use in 2013. In 2014, the usage changed to 40% for business, 30% for production of income, and 30% for personal use. Mary did not elect immediate expensing under § 179. She elects not to take additional first-year depreciation. Compute the cost recovery and any cost recovery recapture in 2014?