On April 30, 2020, Floyd purchased and placed in service a new $30,000 car. The car was used 60% for business, 20% for production of income, and 20% for personal use in 2020. In 2021, the usage changed to 40% for business, 30% for production of income, and 30% for personal use. Floyd did not elect immediate expensing under $ 179. He elects not to take additional first-year depreciation. If required, round your answers to the nearest dollar. Click here to access the cost recovery tables of the textbook. Assume the following luxury automobile limitations: year 1: $10,100; year 2: $16,100. a. The cost recovery deduction taken in 2020 was $ b. The cost recovery deduction for 2021 is $ c. The cost recovery recapture, if any, in 2021 is $