Business truck drops below 50%

[Kea]

I have very few clients who take actual expense rather than standard miles. But the one I was working on yesterday had a dramatic increase in commute vs business miles. They bought this GMC truck in 2009 & it weighs > 6000 lbs. All miles are business & commute, no personal (other than commute). In 2009 we took Section 179 for $6000. In 2013, business use dropped below 50%.

Trying to determine if recapture is based on all depreciation (280F) or just the 179? Basically, is a work truck > 6k lbs listed? I know luxury vehicle limits don't apply.

Thanks