On July 17, 2018, Kevin Places in Service a Used

Multiple Choice

On July 17, 2018, Kevin places in service a used automobile that cost $25,000. The car is used 80% for business and 20% for personal use. In 2019, he used the automobile 40% for business and 60% for personal use. Determine the cost recovery recapture for 2019.

A) $0
B) $528
C) $2,000
D) $2,500
E) None of the above