1. In August 2019, Judge Marshall purchased a 2020 Bentley Mulsanne for $320,000. In order to purchase the Bentley, the Judge made a 25% down payment and signed a note to finance the balance of the purchase price over 4 years at a 5% rate of interest. According to his mileage log, the business usage for the Bentley in 2019 was 80%. All of his business usage related to his bar review course sole proprietorship. What is the amount of depreciation, if any, the Judge can claim on his Bentley in 2019? (explain the proper tax treatment and cite tax law authorities). (Assume U.S tax code)