Unadjusted Business Basis: $22,000 x 35% = $7700
Minus Depreciation (Adjusted Business Basis): $7700-$6000 = $1700
Business Selling Price: $15,000 x 35% = $5250
That results in a business gain of $3550.
In the vehicle section, say you converted it to personal use, then report the sale in the "Sale of Business Property" section using the numbers above.
HOWEVER, before you do that, was this a personal-only use vehicle before you started using it for business? If so, there is a second calculation that needs to be used before you do anything. We would also need to know (1) your full original cost, and (2) the average business usage over the entire time you owned it (including the personal-only time).
