Lina purchased a new car for use in her business during 2022. The auto was the only business asset she purchased during the year, and her business was extremely profitable. Calculate her maximum depreciation deductions (including 5179 expense unless stated otherwise) for the automobile in 2022 and 2023 (Lina doesn't want to take bonus depreciation for 2022 or 2023 ) in the following alternative scenarios (assuming half-year convention for all): (Use MACRS Table 1, Table 2, and Exhibit 10-10.) Problem 10-67 Part a (Algo) a. The vehicle cost $31,600, and business use is 100 percent (ignore $179 expense). b. The vehicle cost $78,000, and business use is 100 percent. c. The vehicle cost $78,000, and she used it 80 percent for business. d. The vehicie cost $78,000, and she used it 80 percent for business. She sold it on March 1 of year 2 . e. The vehicle cost $78,000, and she used it 20 percent for business. f. The vehicle cost $78,000, and it is an SUV that weighs 6,500 pounds. Business use was 100 percent. Table 1 MACRS Half-Year Convention TABLE 2a MACRS Mid-Quarter Convention: For property placed in service during the first quarter TABLE 2b MACRS Mid-Quarter Convention: For properfy placed in service during the second quarter TABLE 2e MACRS Mid-Quarter Convention: For property placed in senvice dhuring the thind quarter EXHIBIT 10-10 Automobile Depreciation Limits AAs of press date, the IRS had not released the 2022 limitatians for automobiles, so throughour the chapter we use the same limitarions ar in 2021 for 2022. * 58,000 addirional depreciation is allowed when bonus depreciation is claimed ( $168(k)(2)(F))