Mixed Personal$/$Business Use. Trish is a self$-$employed CPA who purchases an automobile for $$72,000$ and places it into service in the current year $(2023).$ Calculate Trish$$s current year MACRS depreciation deduction, assuming she does not elect Sec. $179$ expensing, she elects out of bonus depreciation, and the half$-$year convention applies. a$.$ Trish uses the vehicle $60\%$ for her business and $40\%$ for personal purposes. b$.$ Trish uses the vehicle $40\%$ for her business and $60\%$ for personal purposes.