On April $5,2023,$ Kinsey places in service a new automobile that cost $$56,000.$ He does not elect $179$ expensing, and he elects not to take any available additional first$-$year depreciation. The car is used $60\%$ for business and $40\%$ for personal use in each tax year. Kinsey uses the regular MACRS method of cost recovery $($the auto is a $5-$year asset$).$