Janet purchased a new car on June 5, 2012, at a cost of $18,000. She used the car 80% for business and 20% for personal use in 2012.

80. Janet purchased a new car on June 5, 2012, at a cost of $18,000. She used the car 80% for business and 20% for personal use in 2012. She used the automobile 40% for business and 60% for personal use in 2013. Janet takes additional first-year depreciation. Determine Janet’s cost recovery recapture for 2013. A. $0.B. $928.C. $1,008.D. $7,408.E. None of the above.why choose D? can you explain the caculation?