Last Year, Taxpayer N Purchased a Car for $12,000 and Used

Last year, Taxpayer N purchased a car for $12,000 and used it entirely for his construction business.Depreciation that year was $2,400.N hired his son T in February of the current year and allowed him to put the car to personal use on weekends.The value of T's personal use of the car was included as part of his income.If T's personal use of the car this year represented 60 percent of its total use, what income and depreciation expense related to the car should N include on the tax return for his business?

A) $0 income, $960 depreciation
B) $0 income, $1,920 depreciation
C) $1,200 income, $960 depreciation
D) $1,200 income, $1,920 depreciation
E) $2,400 income, $0 depreciation