In May 2016, Jose purchased a used automobile for $12,000 and used it 75 percent for business. No Section 179 election was made for this asset. In 2017, Jose’s business use of the automobile decreased to 45 percent. As a result of this change in business use

a. there is no change in the way Jose computes his 2017 depreciation.

b. Jose’s depreciation in 2017 is $2,250.

c. Jose must recapture $900 as ordinary income in 2017.

d. Jose must amend the 2016 tax return and recompute depreciation.