10.5 (Decline in value - motor vehicles) Darryn Remmert conducts business as a real estate agent. He is not a SBE taxpayer. Darry employs several sales staff and property managers, and consequently makes use of a number of motor vehicles through his business. The following data relates to these vehicles: vehicle Date COSt Adj. value Business Acquired ($) at 30/6/21 Use Depreciation Method (S) Ford 1 July 2018 Holden Apr 2019 Honda 1 Oct 2021 Mercedes July 2017 BMW 1 2019 July 2021 21,875 18,815 N/A 28,505 37,635 LEXUS N/A 35,000 28,500 41,800 84,800 56,300 71,500 100% 85% 14% 83% 72% 68% Prime Cost Diminishing Value Diminishing value Prime Cost Diminishing Value Diminishing Value Each vehicle is to be depreciated using the commissioner's estimated life of 8 years. Calculate the deduction available to Darry for the decline in value of these vehicles in respect of the 2021/22 tax year