On July 17, 2012, Kevin Places in Service a Used

Multiple Choice

On July 17, 2012, Kevin places in service a used automobile that cost $25,000.The car is used 80% for business and 20% for personal use.In 2013, he used the automobile 40% for business and 60% for personal use.Determine the cost recovery recapture for 2013.

A) $0.
B) $448.
C) $2,000.
D) $2,500.
E) None of the above.