On July $10,2022,$ Ariff places in service a new sports utility vehicle that cost $$80,000$ and weighed $6,300$ pounds. The SUV is used $60\%$ for business. Determine Ariff$$s maximum deduction for $2022,$ assuming Ariff$$s $179$ business income is $$110,000.$ Ariff does not take additional first$-$year depreciation but elects Section $179.$ How would your answer change if Ariff decided to use the standard mileage rate method of recording automobile expenses $($as opposed to the actual method$)?$ If Ariff originally chooses the actual method and elects a Section $179$ expense deduction, can he switch to the standard mileage method?