On June 1, 2018, 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. Determine the cost recovery deduction for 2019.

a.$4,704

b.$3,570

c.$3,290

d.$10,000

e.None of these choices are correct.

I know for a fact its not e or b