On July 17, 2019, Kevin places in service a used automobile that cost $25,000. The car is used 80% for business and 20% for personal use. In 2020, he used the automobile 40% for business and 60% for personal use. Determine the cost recovery recapture for 2020.

A.) $0

B.) $528

C.) $2,000

D.) $2,500

E.) None of the above

Answer is NOT B.) $528. Please describe step by step