A taxpayer owns a Tesla, Model S$,$Which had a purchase price of $$80,000$on March $1,2020$The car was put into service on that date, and the taxpayer elected to use the standard mileage deduction. The taxpayer has a W$-2$job approximately $40$miles from home, round trip, and drives the vehicle into the office $4$days a week.

the depreciation expense on the Tesla will be capped at $$16000$ for tax year $2023$