You probably have a gain.
It is easiest explained by an example. For split-use assets (business and personal), it is treated as two separate items. Let's say the TOTAL business use over ALL of the years that you owned it was 10% (it was 100% personal use after 2013). That is based on the total business miles it was used, divided by the total odometer miles from purchase to sale.
In that example, your unadjusted Business "Basis" (similar to cost) is $1317.60 (10% of the total cost).
Your Adjusted Basis is $0 ($1317.60 minus the depreciation you took, but Basis can't go below zero).
The car was sold for $2950. The business portion of that is 10%, so your business sale price is $295.
So in this example, you have a $295 gain ($0 Adjusted Basis and $295 sale price).
