The $4405 from your screenshot is what the basis would be for regular depreciation starting in 2024, considering the FMV of 27K, subtracting the 13K for 179, and 68% business use.
If you continued at 68% business use, you'd take 68% of the sale price as related to business (18500 x .68 = 12580).
Since you claimed 13K in 2023, your remaining cost basis for 2024 is 14K x .68 = 9520. Did you get a depreciation deduction of $4405 on your 2024 return or a deduction for Standard Mileage? The Standard Mileage deduction includes about .25/mi. for depreciation. If you received a vehicle deduction, subtract that amount from $9520 so see your basis at the end of 2024.
Subtract that amount from the business sales price of 12580 (this could vary if your business % changed in 2024) for the gain on the sale.
If you start using another vehicle for business, it's normally depreciated over five years. If you don't expect to use it for that time, you probably don't want to elect the 179 bonus depreciation the first year, though the big deduction can be tempting.
Here's more info on Using a Vehicle for Business and Depreciation Recapture.
@kashifned
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