On July 10, 2018, a taxpayer places in service a new sports utility vehicle that cost $80,000 and weighed 6,300 pounds. The SUV is used 60% for business.

1.Determine the taxpayer's maximum deduction for 2018. (Assuming the taxpayer's 179 business income is $110,000. also does not take additional first-year depreciation but elects Section 179).

2.How would your answer change if the taxpayer decided to use the standard mileage rate method of recording automobile expenses (as opposed to the actual method)?

3.If the taxpayer originally chooses the actual method and elects a Section 179 expense deduction, can he switch to the standard mileage method?