Lauren purchased a passenger automobile for $$50,000$ and placed it into service on March $15,2024.$ She used the car $70\%$ of the time for business purposes for the rest of the year.

Lauren elects to use the actual expense method. She would like to take advantage of any additional first$-$year depreciation deduction $($bonus depreciation$)$ available to her. What is the maximum first$-$year depreciation deduction she may claim for $2024?$

$$7,000$

$$19,800$

$$20,400$

$$21,000$