E. George drove a 2004 Chevrolet pick-up truck which he placed into service on January 2, 2018. The truck cost George $12,800. The truck weighs 6,800 pounds. George logged 22,000 business related miles in his pick-up truck. He also logged 20,000 non-business related miles. Written documentation exists justifying the business-use of the pick-up truck. George has always used the standard mileage method. The truck has never been depreciated under the MACRS method.