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. $O
b. $528
c. $2,000
d. S2,500