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.

2019:

2020:

2021:

2022:

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