You use a car in a majority of your sole$-$proprietorship engineering consulting business. This business asset cost you $$80,000$ new and has been depreciated according to MACRS over a $5-$year period. At the end of year $4,$ you bought a replacement vehicle and traded for a net positive $$24,500$ on the old car. Determine if depreciation recapture or a capital loss is present and, if so$,$ how much.

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depreciation recapture.

The value of depreciation recapture is $