In February $2023,$ Dante acquired a new car 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

A$)$ $$13,120.$

B$)$ $$9,760.$

C$)$ $$12,200.$

D$)$ $$16,160.$