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This makes sense. I got 33% business use from turbo tax.  It said right on the screen to determine your business use percentage take 32.73% x the sale price. I rounded the percentage for the question. 

I used qb mileage app. So it keep track of personal and business. 

And your right about the numbers. What I did was times the 32500 by. 33 for 33%. That's how I got the 10725. 

I borrowed a cheat sheet from a YouTube video that I though would help me.  Mine is the red.  But it was a video for someone who took full depreciation. I might have confused myself more by it.