On June 26, 2013, Elaine purchased and placed into service a new computer system costing $8,000. The computer system was used 80 percent for business and 20 percent for personal use in both 2013 and 2014 and Elaine claimed only regular MACRS depreciation. In 2015, the computer system was used 45 percent for business and 55 percent for personal use. a. Compute the depreciation deduction for the computer system in 2015 and the cost recovery recapture. Depreciation deduction: $ Cost recovery recapture: $ b. Assume that Elaine had instead expensed the cost of the computer system under Section 179 in 2013. Compute the cost recovery recapture in 2015. $