47. L0.8 On May 28, 2023, Mary purchased and placed in service a new $68,000 car. The car was used 60% for business, 20% for production of income, and 20% for personal use in 2023. In 2024, 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 did not claim any available additional first-year depreciation. Compute Mary's cost recovery deduction and any cost recovery recapture in 2024