When computing the business use percentage, it is ALL the miles you put on the vehicle. All the personal, all the business.
For example, say you bought the vehicle 4 years ago and it had 100,000 miles on it when it is totaled. You drove it for 50,000 miles before using it for your business. THEN, when you started using it for deliveries, and you drove 25,000 business and 25,000 personal over the next 2 years.
That means out of 100,000 miles, 75,000 miles were personal and 25,000 were business. When you sell the car, or get the settlement, 3/4 or 75% is personal and 1/4 or 25% is business. The gain or loss would be allocated that way.
In your example, it comes out to 5.8% if you put all 100,000 miles on that vehicle. If it had 25,000 on it when you bought it, the percentage would be 7.7% (5790 divided by 75,000).
NEXT, and this is rather important, even when you use the Standard Mileage Deduction, there is DEPRECIATION built into that rate for that year. When you stop using the vehicle for business, that amount of depreciation (depreciation recapture) needs to be reported. It is taxed at your income tax rate.
FINALLY, it does not matter to the IRS whether you report the mileage deduction or not. You still need to report the "depreciation recapture" for the "deduction you took or could have taken". So the miles you used the vehicle in 2021 would also count.
IRS PUB 544
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