On May 2,2011,Karen Placed in Service a Used Sports Utility

On May 2,2011,Karen placed in service a used sports utility vehicle that cost $60,000 and has a gross vehicle weight of 6,300 lbs.The vehicle is used 60% for business and 40% for personal use.Determine the cost recovery for 2011.

A) $2,200.
B) $3,060.
C) $25,000.
D) $27,200.
E) None of the above.