On June 1, 2008, Carolyn places in service a new automobile that cost $25,000. The car is used 70% for business and 30% for personal use. (Assume this percentage is maintained for the life of the car.) She does elect not to take additional first-year depreciation.

Determine the cost recovery deduction for 2009.

a) $3,060.

b) $3,430.

c) $5,600.

d) $8,000.

e) None of the above.

Do not copy from Chegg.