Nigel purchased an automobile to use in his business on 2/15/19 at a cost of $ 60,000. This is the only asset that Nigel placed in service in 2019. Nigel does not elect any sec. 179 and elects out of bonus depreciation in 2019. Calculate the maximum MACRS depreciation deduction that Nigel can claim for 2019 if he uses this asset 70% for business 57.070 $13,440 $11.270 M400 $1100