On june 1, 2018, irene places in service a new automobile that cost $21,000. the car is used 70% for business and 30% for personal use. (assume this percentage is maintained for the life of the car.) she does not take additional first-year depreciation. determine the cost recovery deduction for 2019.

$3,570.

Explanation:

$21,000 × 32% = $6,720 (limited to $5,100*).

$5,100 × 70% = $3,570.

*These depreciation limits are indexed annually.

$11270

Explanation:

Depreciation limit is defined by tax authorities, it reflects the maximum amount of depreciation of an asset for a year of usage, depreciation limits are indexed annually, for 2019 the depreciation limit was $16,100; cost recovery defines the amount of money needed to recover a portion of the cost of an asset used for the production of income, to calculate the cost recovery of Irene's car for the period 2018-2019 (One year of usage) we need to take the 70 percent of the deprecation, this way we exclude depreciation over the personal usage.

Recovery deduction = 70% * $16,100 = $11270

Note: From 2018 the depreciation limits have changed substantially; if you want to calculate the cost recovery with a different depreciation limit, multiply the new deprecation limit by the percentage of usage for business.  

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