Jake has a dependent son who attends a private boarding school 60 miles from home. To teach his new licensed boy responsible behavior, and encourage him to come home often to visit, he bought a new Ford Mustang convertible this year for his use. Jake paid cash of $76, 543 for the car and would like to know the amount of his depreciation deduction for 2021. (Jakes AGI is $234, 567; his filing status is that of a head of household)