On May 2, 2023, Karen placed in service a new sports utility vehicle that cost $60,000 and has a gross vehicle weight of 6,300 lbs. The vehicle is used 60% for business and 40% for personal use. Determine Karen's total cost recovery for 2023. Karen wants to use both 179 but not the additional first-year depreciation. Karen will elect normal MACRS depreciation for any unrecovered cost.

a. $7,200

b. $29,752

c.$30,320

d.$36,000

e. None of the above