Alexandra purchased a $56,400 automobile during 2019. The business use was 70 percent. What is the allowable depreciation for the current year? (Ignore any possible bonus depreciation.) (UseExhibit 10-10.)

EXHIBIT 10-10 Automobile Depreciation Limits

Year Placed in Service2019*201820172016Recovery Year 110,000**10,000*3,160*3,160*Recovery Year216,00016,0005,1005,100Recovery Year 39,6009,6003,0503,050Recovery Year 4 and after5,7605,7601,8751,875

*As of press date, the IRS had not released the 2019 limitations for automobiles, so throughout the chapter we use the same limitations as in 2018 for 2019.

**$8,000 additional depreciation is allowed when bonus depreciation is claimed [168(k)(2)(F)].