You would have to multiply your business miles each year by the depreciation equivalent factor for each year that you used the auto for business to arrive at the depreciation that would apply to the auto. The factors average about $0.25 per mile for the period of time you used the vehicle.
So, based on the mileage you mention, it is likely the vehicle is fully depreciated. If so, then the basis would be $0, and your gain would be the $6,000 that you received. So, you would report the sale of the auto for $6,000 and enter the depreciation as the cost basis, which is the $38,000 times the business use percentage of the vehicle.
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