In May 2017, Jose purchased a used automobile for $12,000 and used it 75 percent for business. No Section 179 election was made for this asset. In 2018, Jose’s business use of the automobile decreased to 45 percent. As a result of this change in business use
a. there is no change in the way Jose computes his 2018 depreciation.
b. Jose’s depreciation in 2018 is $2,250.
c. Jose must recapture $900 as ordinary income in 2018.
d. Jose must amend the 2017 tax return and recompute depreciation.