On May 28, 2015, Mary purchased and placed in service a new $20,000 car. The car was used 60% for business, 20% for production of income, and 20% for personal use in 2015. In 2016, the usage changed to 40% for business, 30% for production of income, and 30% for personal use. Mary did not elect immediate expensing under 179. She did not claim any available additional first-year depreciation.

Compute Mary's cost recovery deduction and any cost recovery recapture in 2016.

Note: If required, round your answers to the nearest dollar.

a. The cost recovery deduction taken in 2015 was $

b. The cost recovery deduction for 2016 is $

c. The cost recovery recapture in 2016 is $