In January $2023,$ Serena placed a passenger automobile with a basis of $$70,000$ into service for her business. She has used the car $100\%$ for business purposes ever since. If Serena has elected to use the actual expense method each year, what is the maximum sencond$-$year depreciation deduction she may claim for $2024?$

A$.$ $$7,160$

B$.$ $$19,800$

C$.$ $$20,400$

D$.$ $$22,400$