In 2019, Jessica bought a new heavy truck for $40,000 to use 80% for her sole proprietorship. Total miles driven include 9,000 in 2019, 10,000 in 2020, and 9,500 in 2021. (Use Table 6A-1)

Required:

1. What is the deduction for 2021 assuming the actual method was used from the beginning? Calculate depreciation only; the truck is not limited by the luxury auto rules. Also, assume 179 was not elected in the year of purchase.

Table 6A-1

TABLE 6A-1 General Depreciation System: 200% or 150% Declining Balance Switching to Straight-Line*