On June 1, 2015, Irene places in service a new automobile that cost $21,000. 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 not take additional first-year depreciation (if available). Determine the cost recovery deduction for 2016. a. $3,160. b. $3,290. c. $3,570. d. $6,720.