Lina purchased a new car for use in her business during 2019. 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 2019 and 2020 (Lina doesn't want to take bonus depreciation for 2019 or 2020) in the following alternative scenarios(assuming half-year convention for all): (UseMACRSTable 1,Table 2, andExhibit 10-10.)

The vehicle cost $34,400 and business use is 100 percent (ignore 179 expense).

A. Depreciation Deduction for 2019

B. Depreciation Deduction for 2020

The vehicle cost $92,000, and business use is 100 percent.

A. Depreciation Deduction for 2019

B. Depreciation Deduction for 2020

The vehicle cost $92,000, and she used it 80 percent for business.

A. Depreciation Deduction for 2019

B. Depreciation Deduction for 2020

The vehicle cost $92,000, and she used it 80 percent for business. She sold it on March 1 of year 2.

A. Depreciation Deduction for 2019

B. Depreciation Deduction for 2020

The vehicle cost $92,000, and she used it 20 percent for business.

A. Depreciation Deduction for 2019

B. Depreciation Deduction for 2020

The vehicle cost $92,000, and is an SUV that weighs 6,500 pounds.

TABLE 2a MACRS Mid-Quarter Convention: For property placed in service during the first quarter Depreciation Rate for Recovery Period 5-Year 7-Year Year 1 35.00% 25.00% Year 2 26.00 21.43 Year 3 15.60 15.31 Year 4 11.01 10.93 Year 5 11.01 8.75 Year 6 1.38 8.74 Year 7 8.75 Year 8 1.09 TABLE 2b MACRS Mid-Quarter Convention: For property placed in service during the second quarter Depreciation Rate for Recovery Period 5-Year 7-Year Year 1 25.00% 17.85% Year 2 30.00 23.47 Year 3 18.00 16.76 Year 4 11.37 11.97 Year 5 11.37 8.87 Year 6 4.26 8.87 Year 7 8.87 Year 8 3.34 TABLE 2c MACRS Mid-Quarter Convention: For property placed in service during the third quarter Depreciation Rate for Recovery Period 5-Year 7-Year Year 1 15.00% 10.71%