On June 1, 2020, Irene places in service a new automobile that cost $20,000. 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 2021 - which is year 2 of the asset. a. $3,290 b. $4,480 c. $4.704 d. $10,100