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 $19,500 on the old car. Determine if depreciation recapture or a capital loss is present and, if so, how much. (Click to select), there (Click to select) v depreciation recapture. The value of depreciation recapture is $