On September 30, 2021, Carol places in service a new automobile that cost $60,000. The car is used 70% for business and 30% for personal use. She does not take additional first-year depreciation. Determine the cost recovery deduction for 2021 using for reference the CORRECT indexed amounts for assets placed in service in 2021 as provided to you in the lecture notes as revised 10/21/2021. a. $7,140 b. $8,400 c. $2,100 d. $7,070