In February $2023,$ Dante acquired a new car $($luxury auto$/$sedan$)$ costing $$82,000.$ He used the car $80\%$ in his sole proprietorship. Assuming Dante does not claim Sec. $179$ or bonus depreciation, Dante's maximum depreciation deduction allowable for the car will be

Group of answer choices

$$16,160.$

$$9,760.$

$$13,120.$

$$12,200.$