Schedule C trade in of vehicle used 50% or more in business

[LBR]

A client bought and used a vehicle 50% or more for business in 2013. She now wants to trade in the vehicle for one that gets better gas mileage. She depreciated the vehicle and took expenses in 2013. She will be taking a $3,000.00 loss on the vehicle when she trades it in. How do I calculate the depreciation on the new vehicle that will cost $22,000.00? She also spent $700.00 on trying to sell the vehicle outright but had no buyers. Is that a deductible expense?
Thanks!

[Gretel]

This requires complex calculations, see TTB 10-9.

[LBR]

The client paid a dealer $3,000.00 to sell the vehicle, can that be expensed or added to the basis?
Thank you!