I had a 2014 car that was placed in service in 2017, when I became an independent contractor. I always took the mileage deduction. In 2024, I bought a new car and gave the old one to a family member. I have the original purchase and FMV for last year. I entered the info in the car section of expenses in Sch C. I ended up with a credit deduction of the difference between the price and FMV. I'm not used to nice surprises from the IRS. Please tell me exactly how this info should be entered and it is subject to depreciation recapture? Thank you.