Nora purchased a new automobile on July 20, 2015, for $29,000. The car was used 60% for business and 40% for personal use. In 2016, the car was used 30% for business and 70% for personal use. Nora elects not to take additional first-year depreciation. Determine the cost recovery deduction in 2015 - describe the method used to calculate depreciation and any applicable limits. What effect, if any, does the change in business usage have on depreciation in 2016. No calculation is required for 2016