$19.$ On July $17,2020,$ Hernan places in service a used automobile that cost $$25,000.$ The car is used $80\%$ for business and $20\%$ for personal use. In $2021,$ he used the automobile $40\%$ for business and $60\%$ for personal use. Hernan chooses not to take $179$ or additional first$-$year depreciation. Determine the cost recovery recapture for $2021.$

a$)528$

b$)2,500$

c$)2,000$

d$)0$