I want to know how to calculate Cost recovery deduction for a Luxury car as well as a normal car for 1st and 2nd year? where there is a limitation for deduction over the year for cost recovery deduction.

new car purchased with a cost of $25000 on May 31,2020. in the year 2020, the car was used 90% for business, 5% for production and 5% for personal use. In 2021 the usage changed to 30% for business, 30% for production of income and 40% for personal use. The owner did not elect for immediate expensing under sec 179. He elects not to take additional first year depreciation. The luxury automobile limitation: 1st year $10100, 2nd year $16,100.