Part I: On July 10, 2019 Ariff places in service a new SUV that cost $70,000 and weighed 6,300 pounds. The SUV is used 100% for business. Determine Ariff's maximum deduction for 2019, assuming Ariffs section 179 business income is $110,000. Ariff does not take additional first year depreciation.

A. $2,960 B. $25,000 C. 34,400 D. $70,000

Part II: On July 17, 2018, Kevin places in service a used automobile that cost $25,000. The car is used 80% for business and 20% for personal use. In 2019, he used the automobile 40% for business and 60% for personal use. Determine the cost recovery recapture for 2019.

A. $0 B. $528 C. $2,000 D. $2,500

Please show how you get the answers. Thanks!