I know you didn't have a salon you don't eat one on September 15th 2021 Heather sold a vehicle she had initially purchased in January 2019 for her use and her business. this was the only asset she purchased that year and she elected not to claim section 179 deduction or the special disappreciation alone how they use the vehicle 100% for business purposes each year that she owned what conventional she use for depreciation for the year of sale