Yes, I have read some of the examples on line from different posts similar to yours.  I understand all of this, however I think our issue is the doesn't seem like the IRS would give you a freebie (as one writer put it) on getting the benefit of the depreciation factor of the standard amount (even after the vehicle is fully depreciated), without having to reduce the $0 basis even further (below $0 in this case) recapturing the amount.  Seems like double-dipping on the same vehicle.  Make sense?  Thanks!