Barry's Firm Purchases a $31,000 Automobile for His Business and Personal

Barry's firm purchases a $31,000 automobile for his business and personal use. Barry uses the auto 80 percent for business and 20 percent for personal use in 2011. If the company takes full depreciation deductions for the auto, how much income must Barry recognize?
Partial Table of Annual Lease-Value Amounts for
Personal Use of Employer-Provided Automobiles
$\begin{array}{cc}\text { Fair Market Value of Auto }&\text { Annual Lease Value }\\\hline\$ 0-\$ 999 & \$ 600 \\1,000-1,999 & 850 \\10,000-10,999 & 3,100 \\15,000-15,999 & 4,350 \\20,000-20,999 & 5,600 \\30,000-31,999 & 8,250 \\40,000-41,999 & 10,750 \\50,000-51,999 & 13,250\end{array}$