How to calculate the depreciation deduction?

26 Property used more than 50% in a qualified business use

(a) Type of property (list vehicles first) Date placed in service Business/ investment use percentage Cost or other basis Basis for depreciation (business/ Recovery period investment use only) Method/ Convention 25 Depreciation deduction 25 26 Special depreciation allowance for qualified listed property placed in service during the tax year and used more than 50% in a qualified business use. See instructions . . . . .. . Property used more than 50% in a qualified business use: 85 Passen er automobile 0/0 0/0 55,000 46,750 9,350 x Elected section 179 cost o