Raul purchased an automobile for his business in 2019 for $80,000 and wanted to get the maximum possible depreciation deduction each year. He did not elect out of bonus depreciation, and so he took $18,100 of cost recovery deductions in 2019. He did this correctly, but he filed his own taxes, and now hes coming to you for help with tax year 2020. Hes not sure what his basis is now, and how he calculates depreciation for 2020 and beyond.

What is administrative authority?