Problem 8-48 (c) (LO. 2, 4)

On May 31, 2019, Arnold purchased and placed in service a new $25,000 car. The car was used 90% for business, 5% for production of income, and 5% for personal use in 2019. In 2020, the usage changed to 30% for business, 30% for production of income, and 40% for personal use. Arnold did not elect immediate expensing under 179. He elects not to take additional first-year depreciation. If required, round your intermediate computations and final answers to the nearest dollar.

Click here to access the cost recovery tables of the textbook. Assume the following luxury automobile limitations: year 1: $10,000; year 2: $16,000.

a. The cost recovery deduction taken in 2019 was $.

b. The cost recovery deduction for 2020 is $.

c. The cost recovery recapture, if any, in 2020 is $.