In February $2023,$ Pietra acquired a new passenger car costing $$82,000.$ She used the car $80\%$ in her sole proprietorship. Assuming Sec. $179$ is not elected, but bonus depreciation is used, Pietra's maximum depreciation deduction allowable for the car will be

A$)$ $$65,600.$

B$)$ $$20,200.$

C$)$ $$16,160.$

D$)$ $$9,760.$