In February 2021, Patricia acquired a new, lightweight electric passenger car costing $72,000. She used the car 75% in her sole proprietorship business. Assuming Section 179 does not apply, but bonus depreciation does apply, Patricia's maximum depreciation deduction allowable for the car in 2021 will be: A) $72,000. B) $10,800. C) $14,400. D) $13,650