Business owned vehicle traded in for personal owned vehicle

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Have a Business owned luxury vehicle, used 100% for business. Traded in for personal owned luxury vehicle used 75% for business.

Since it's not a like-kind exchange (business to business) was treating the disposition of the business owned vehicle as a gain or loss and the personal owned vehicle business mileage as 2% business expense.

Is this the correct way to account for or should this be treated differently?
 

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