I've worked this problem a million different ways, and still cannot find the answer even with similar chegg explanations. Could the expert please solve and provide an explanation of why the problem is solved that way? Thank you!

HW5b Hint(s) On May 2, 2019, Karen placed in service a new sports utility vehicle that cost $60,000 and has a gross vehicle weight of 6,300 lbs. The vehicle is used 100% for business. Karen wants to use both $179 and additional first-year depreciation. Karen's total cost recovery for 2019 is $ 32000