Belco LLC has acquired various types of assets recently used $100\%$ in its trade or

business. Below is a list of assets acquired during $2020-2023$:

The automobile is a luxury auto $($listed property$).$ Belco did not elect $$179$ expense and elected

out of bonus depreciation in $2020,2021,$ or $2022$ but would like to take advantage of the $$179$

deduction $($not bonus$)$ in $2023($assume that taxable income is sufficient$).$ Calculate Belco's

maximum depreciation expense for $2023($ignoring bonus$).$ Show all calculations