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On July 17, 2021, Kevin places in service a used automobile that cost $25,000. The car is used 80% for business and 20% for personal

On July 17, 2021, Kevin places in service a used automobile that cost $25,000. The car is used 80% for business and 20% for personal use. In 2022, he used the automobile 40% for business and 60% for personal use. Determine the cost recovery recapture for 2022.

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