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.)

part a:The vehicle cost $32,400 and business use is 100 percent (ignore 179 expense).

year depreciation deduction

2019 ???

2020 ???

part B: The vehicle cost $82,000, and business use is 100 percent.

year depreciation deduction

2019 ???

2020 ???