- c. $3,00 d. ($13,000) 18. On May 2, 2021, Susan placed in service a new sports utility vehicle that cost $60,000 and has a gross vehicle weight of 6,300 lbs. The vehicle is used 60% for business and 40% for personal use. Determine Susan's total cost recovery for 2021. 20% Susan wants to use both 179 and additional first-year depreciation. a. $27,200 b. $26,200 c. $7,200 d. $36,000 mobile which is used exclusively in her trade or business, was damaged in an accident. The adjusted basis $10.000 and the fair market value after