what you paid for it is not what you use. You used it about 17% for business, so the basis for the business portion is what you paid times the % of business use, less the depreciation you deducted
so if my math is correct
sale price business portion $5800
cost business portion $7125 ($43000 times 16.57%)
depreciation $5545
tax basis business portion $1580 ($7125-5545)
gain on business portion $4220 ($5800-1580)
sale price personal portion $29200 ($35000-5800)
tax basis personal portion $35875 ($43000-7125)
NONDEDUCTIBLE LOSS ($6675)
