assuming 35% average business use and $6K in depreciation - both std mileage and actual deprecition
thus i would say 22000 X 65% or 14300 is personal and that 65% of 15000 or 9750 is personal
the loss on sale of personal items is not deductible
business 22000 X 35% or 7700 reduced by 6000 in depreciation gives you a tax basis of 1700
sold for 15000 X 35% business use give you business proceeds of 5250 which results in a taxable gain of 3350 (5250-1700) which is all section 1245 recapture and taxed as ordinary income
