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Problem 8-44 (LO. 2, 4) On May 28, 2020, Mary purchased and placed in service a new $60,000 car. The car was used 60% for business, 20% for production of income, and 20% for personal use in 2020. In 2021, 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 for 2020 and 2021 and any cost recovery recapture for 2021. If required, round your answers to the nearest dollar. Click here to access the depreciation table to use for this problem. Assume the following luxury automobile limitations: year 1: $10,100; year 2: $16,100. a. The cost recovery deduction taken in 2020 was $ 10,100 X. b. The cost recovery deduction for 2021 is $ 8,400 V C. The cost recovery recapture in 2021 is $ 3,200 x