Can you explain why in the explanation step (2) the MACRS (straight-line) depreciation rate is 10% in 2020 and 20% in 2020?

In the 2020 table for 5 years it is normally 20% in year 1 (2020) and 32% in year 2 (2021) in the 5 years

Please help explain how they get the 10% and 20%

Required information {The following information applies to the questions displayed below.) Lina purchased a new car for use in her business during 2020. The auto was the only business asset she purchased during the year, and her business was extremely profitable. Calculate her maximum depreciation deductions (including $179 expense unless stated otherwise) for the automobile in 2020 and 2021 (Lina doesn't want to take bonus depreciation for 2020 or 2021) in the following alternative scenarios (assuming half-year convention for all): (Use MACRS Table 1. Table 2, and Exhibit 10-10.) e. The vehicle cost $82,000, and she used it 20 percent for business. Year 2020 2021 Depreciation deduction IS 1.640 $ 3220 Explanation e. The depreciation deduction will be $1.640 in 2020 and $3.220 in 2021, calculated as follows: 2020 Description Amount (1) Original basis of auto $82,000 (2) MACRS (Straight-line) depreciation rate 103 (3) Full MACRS depreciation $ 3,200 (4) Maximum auto depreciation $10,100 (5) Depreciation deduction for year based on 1000 business use $ 3,200 (6) Business use percentage 203 Depreciation deduction for year $ 1,640 2021 Amount Explanation $ 82,000 Given in problem 5-yr straight-line, yr. 20convention. $ 16,400 (1) X (2) $ 16,100 Luxury auto limits $ 16,100 Lesser of (3) or (4) 200 Given in problem $ 3,220 (5) x (6)