13) Jeremy purchased and put his heavy SUV into service in May 2020. The basis of his SUV is $45,000. He would like to maximize his section 179 expense. He used the SUV 80% for business. How much section 179 expense deduction may he claim?

a) $10,100

b) $18,100 this answer is wrong on the test

c) $25,900

d) $36,000