I have a new client 2012 is their first year with me. They sold an auto used for business about 40% average from 2010-2012. They bought the car in 2008 new for 26,000. Sold it in 2012 for 16,000. They didn't start using it for business until 1/1/2010. Kelly Blue book value today is 14,535. Their prior accountant didn't create a basis for the...