Lina purchased a new car for use in her business during $2023.$ The auto was the only business asset she purchased during the year, and her business was extremely profitable. Calculate her maximum depreciation deductions $($including $$179$ expense unless stated otherwise$)$ for the automobile in $2023$ and $2024($Lina doesn't want to take bonus depreciation for $2023$ or $2024)$ in the following alternative scenarios $($assuming half$-$year convention for all$)$: $($Use MACRS Table $1,$ Table $2,$ and Exhibit $10-10.)$

e vehicle cost $$38,600,$ and business use is $100$ percent $($ignore $$179$ expense$).$

on is self$-$employed. He owns and operates a taxi business. This year, one of his taxis was damaged in a traffic accident. The taxi was orignally urchased years ago for $$32,000$ and the adjusted basis was $$2,000$ at the time of the accident. The taxi was repaired at a cost of $$2,500$ and surance reimbursed Don $$700$ of this cost. What is the amount of Don's casualty loss deduction?