18. MACRS and Averaging Conventions. (Objs. 1, 3, 5) Howard (SSN 748-00-4631) operates the H. B. Fields Company as a sole proprietorship. H.B. Fields has the following depreciable property. The automobile is used 100% for business. Howard has written evidence of the business use, which was 19,280 miles in 2021 . He has another vehicle he uses for personal use. No section 179 allowance was claimed on any qualifying property. Using this information, prepare Howard's 2021 Form 4562, Depreciation and Amortization. A blank form is located below