Confused with bonus depreciation, and recapture amount if sold the following year

I am a bit confused in regards to recapturing when using the bonus depreciation: If someone purchases a $60k SUV (greater than 6K pounds) and use it 100% for work. Then in 2018, they can deduct the full value. Let’s say in Dec 2019, it gets sold for $45k. Then they have to recapture it. In such a scenario, what would their recapture (or regular income be)? Thank you