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 doesnt want to take bonus depreciation for 2019 or 2020) in the following alternative scenarios (assuming half-year convention for all):

f. The vehicle cost $80,000 and is an SUV that weighs 6,500 pounds. Business use was 100 percent. Depreciation deduction Year 2019 2020