On May $2,2022,$ Karen placed in service a new car that cost $$120,000$ and has a gross vehicle weight of $5,200$ lbs$.$ The vehicle is used $60\%$ for business and $40\%$ for personal use. Determine Karen's maximum allowable cost recovery for $2022.$ Karen wants to utilize MACRS accelerated depreciation, $179$ depreciation, and additional first$-$year depreciation. What is her maximum depreciation deduction for the vehicle for $2022?$