During the 2020-21 income tax year, eligible businesses are provided with three temporary depreciation incentives by the Australian government via: (1) temporary full expensing; (2) increased instant assets write-off; and (3) backing business investment. You are given information relating to a client as detailed below: Jose and Jim own and run a small business and they apply the simplified depreciation rules to their assets. On 27 August 2020, the business purchased a luxury car designed to carry passengers, for $180,000 (GST inclusive). The car was used immediately in September 2020 to carry employees from their homes to the businesss factory in Geelong. The maximum number of passengers the car can carry is 12. In the income year ending 30 June 2021, the business made an aggregate turnover of AUD $9.6 million. Required: Advise the client of how they should make a claim in relation to the passenger car to maximize the businesss depreciation.