Hans Purchased a New Passenger Automobile on August 17,2011,for $30,000

Hans purchased a new passenger automobile on August 17,2011,for $30,000.During the year the car was used 40% for business and 60% for personal use.Determine his cost recovery deduction for the car for 2011.

A) $500.
B) $1,000.
C) $1,224.
D) $1,500.
E) None of the above.