A non-corporate taxpayer uses a personal vehicle in a sole-proprietor business 50% of the time. The amount of depreciation deductible each year is:

A. 50% of the standard depreciation method allowed by the IRS

B. None, but half the cost of the vehicle is fully deductible in the year purchased via 179.

C. None, but the taxpayer can deduct mileage costs at the standard IRS rate as the predominant use rule applies.

D. Taxpayer has election choice between A and B