In April of 2016, Brandon acquired five-year listed property (not an automobile) for $30,000 and used it 70% for business. No election was made regarding Sec. 179 and bonus depreciation was not available. In 2017, his business use of the property dropped to 40%. Which of the following statements is true? The change does not affect Brandon's previous depreciation. Brandon must recapture $2,100 as ordinary income. Brandon must recapture $4,200 as ordinary income. Brandon must amend the previous tax return and recompute depreciation.