In which situation would a taxpayer be likely to have a difference between their Oregon and federal depreciation on their current tax return?

Quincy, who used the $200\%$ DB method to depreciate a business$-$use car placed into service in $2017.$ In $2022,$ he began using the car partially for personal purposes. Prior to $2022,$ it was used only for business.

Maria, who claimed bonus depreciation for the cost of a $$1,000$ computer placed into service in $2022.$

Lawrence, a nonresident of Oregon who is depreciating nonresidential real property located in Oregon.

Bernice, who owns residential rental property in Idaho. In $2022,$ she moved to Oregon. When she moved, the fair market value of her property was less than its remaining depreciable basis.