Based on the 2022 Tax rules

Max uses a Ford F-350 Truck (it is a dually with a lift kit and has a 6.7L Power Stroke Turbo Diesel engine; Gross Vehicle Weight = 9,900 pounds) 100% for business. He acquired and placed the vehicle in service in his business in March of the current year. The vehicle cost $96,000. Max does not elect Section 179 and does not elect out of bonus depreciation. The maximum deduction allowed this year is: A) $11,200. B) $19,200. C) $27,000. D) $96,000.