On May 28, 2018, Mary purchased and placed in service a new $20,000 car. Tlie car w as used 60% for business, 20% for production of income, and 20% for personal use in 2018. In 2019, the usage changed to 40% for business, 30% for production of income, and 30% for personal use. Mary’ did not elect immediate expensing under § 179- She did not claim any available additional first-year depreciation. Compute Marys cost recovery deduction and any cost recovery recapture for 2019.