A grammar question.
A man has many cars. He recently bought a MINI. He uses all his cars now. Then there is another man who wants to what brand his cars are. Here is their dialogue.

A:“I heard you have bought a MINI. What was your last car?”
“My last car was an Audi.”
B:“I heard you have bought a MINI. What is your last car?”
“My last car is an Audi.”

Which one is right.? He still uses the Audi. So is "was" right?

Question

A grammar question.
A man has many cars. He recently bought a MINI. He uses all his cars now. Then there is another man who wants to what brand his cars are. Here is their dialogue.

A:“I heard you have bought a MINI. What was your last car?”
    “My last car was an Audi.”
B:“I heard you have bought a MINI. What is your last car?”
    “My last car is an Audi.”

Which one is right.? He still uses the Audi. So is "was" right?

Answer

This is a strange scenario, and I'm not sure either answer is quite right.
If he had bought the Mini to replace the Audi (and therefore still uses the Audi), "was" would be correct.
However, because he still uses the Audi, he would probably respond with "The last car I bought was an Audi", "The car I bought before that/the Mini was an Audi", or just "it was an Audi".

If this is a test or question, and these are the only two options you have, I would suggest going with "My last car was an Audi"; that's the regular form, but it doesn't exactly fit with this example.

Hopefully that helps.

Answer

The first. Both your statement and question are in the past tense. He might reply "my last car was an Audi, but I still own it."