1. On July 1, 2018, Ms. K, who is single and owns and operates a specialty shop, paid $30,000 for a new automobile that she uses 60% of the time for business purposes. She purchased no other business assets in 2018. The taxable income of the business before the Sec. 179 deduction is $20,000. What is the maximum allowable Sec. 179 deduction that Ms. K may elect to take in 2018 assuming that she does not elect to take bonus depreciation? A. $10,000 B. $6,000 C. $18,000 D. $30,000