Taxpayer purchased a Lincoln

Navigator for $$65,000$ in $2021$

for both personal and business

use as a Real Estate agent.

During $2021$ and $2022,$ Taxpayer

used the Navigator $90\%$ for

business purposes and $10\%$ for

personal use.

Is the following scenario correct

based on this information?

Taxpayer elected to use the

Standard mileage for $2021.$ In

$2022$ and $2023,$ they elected

to use the actual expenses

and depreciate the vehicle. In

$2023,$ they sold the vehicle at

a large profit. Taxpayer only

needs to recapture the

depreciation for $2022$ and