On May 2, 2018, 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 2018. Karen wants to utilize MACRS accelerated depreciation, 179 depreciation, and additional first-year depreciation. What is her maximum depreciation deduction for the vehicle for 2018?