On May 2, 2023, Imani placed in service a new 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 Imani's total cost recovery for 2023. Imani wants to use both § 179 and additional first-year depreciation. a. $30,320 b. $28,900 c. $36,000 d. $34,864