On July 10, 2018, 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. Ariffs 179 business income is $110,000. Ariff does not take additional first-year depreciation but elects Section 179.

a) Determine Ariffs maximum deduction for 2018.

b) If Ariff originally chooses the actual operating cost method and elects a Section 179 expense deduction, can he switch to the automatic mileage method?