Recapture of Depreciation Deductions Due to Personal Use. Tammy acquired an automobile for $20,000 on July 1, 2016. Her business use of the vehicle is 70% in 2016, 70% in 2017,40% in 2018, and 35% in 2019. The property's MACRS recovery period is 5 years, and Tammy does not claim Sec. 179 expensing or bonus depreciation for it. Assume the half-year convention applies. 

a. Compute the MACRS depreciation deductions for each year. 

b. What amount of previously claimed depreciation deductions must Tammy recapture in 2018?