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Hans purchased a new passenger automobile on August 17, 2010, for $40,000. During the year the car was used 40% for business and 60% for personal use....

Hans purchased a new passenger automobile on August 17, 2010, for $40,000. During the year the car was used 40% for business and 60% for personal use. Determine his cost recovery deduction for the car for 2010.

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