Tammy acquired an automobile for $20,000 on July 1, 2012. She used the automobile partially for business purposes during the 2012–2015 period. The percentage of business use is as follows: 2012, 70%, 2013, 70%; 2014, 40%; 2015, 35%. The automobile is 5-year recovery property, and Tammy did not elect Sec. 179 expensing or bonus depreciation.
a. Compute the MACRS depreciation deductions for 2012–2015.
b. What amount of previously claimed depreciation deductions (if any) must Tammy recapture in 2015?