b$.$ Brent uses the actual cost method. $[$Assume that no $179$ expensing is claimed and that $200\%$ declining$-$balance cost recovery with the

half$-$year convention is used. The recovery limitation for an auto placed in service in $2019$ is as follows: $$10,100($first year$),$ $$16,100$

$($second year$),$ $$9,700($third year$),$ and $$5,760($fourth year$).]$

Compute his depreciation deductions for year. Click here to access the depreciation table.

Brent's adjusted basis in the auto on January $1,2023,$ is $