22. -25 Ellen comes to you to prepare her tax return. She owns a flamingo petting zoo in Miami Florida. Ellen purchased for her Flamingo petting zoo a small van at a cost of \\( \\$ 20,000 \\) in April 2022 to be used in the transporting of Flamingos around the farm. The small van that the Ellen purchased for her flamingo petting zoo qualifies as 5-year (recovery period) property. As previously noted, the small van was purchased in April 2022. 22. If Ellen chooses only use the Section 179 Expensing Election and acquired no other depreciable assets during the year, calculate the maximum amount of depreciation that she can deduct for the small van for tax year 2022 and explain how you came to this number