Max uses a Ford F$-350$ Truck $($it is a dually with a lift kit and has a $6\mathrm{.}7$L Power Stroke Turbo Diesel engine; Gross Vehicle Weight $=9,900$ pounds$)100\%$ for business. He acquired and placed the vehicle in service in his business in March of the current year. The vehicle cost $$96,000.$ If Max takes the maximum amount of depreciation available to him for $2023(179,$ bonus, and MACRS$),$ then his maximum deduction allowed this year is:

USE $2023$ TAX RULES