42. In March, Gary Parker started a new career as a real estate agent. He established Gary Parker Company, LLC on March 11 and began seeking clients. He listed his first property on March 21, and closed his first sale on April 9. Gary used his SUV purchased three years ago and previously used for personal purposes, as his business auto. Once he began business as a real estate agent, he used the vehicle 100 percent for business purposes. Gary purchased the SUV three years ago for $54,000. At the date he started his real estate practice, it was worth approximately $28,000 a. What is the maximum amount Gary can claim as a first-year deduction under Code Sec. 179 this year with respect to the vehicle? What is the maximum amount of depreciation expense Gary can claim with respect to the vehicle on the current year tax return b