On July 1, 2021 Mary purchased a new car to use in her business. The car, a Volvo, cost $18,000. Joyce paid $2,200 in cash and finances the balance through the dealer. She uses her car 45% for business and the rest is personal use. Mary drives a total of $10,800 miles during 2023. See the tax organizer for car expense for 2023. Form 1040