Vehicle was purchased 8 years ago. In year 9 the car was partially (48%) used for business. Years 1-8 had no business use. Standard mileage rate was used in year 9. In October of year 9, the car was sold. A. Even though the car was used less than 1 year for business, do I still calculate the deprecation equivalent with standard mileage? 

B. Is the sale short term or long term for business part of the vehicle? It was owned 9 years but business use less than 1 year. There is a small gain when using purchase price and % of business miles from purchase date.

Thank you for your reply

JGCPA