Table 1 MACRS Half-Year Convention

Depreciation Rate for Recovery Period
	3-Year	5-Year	7-Year	10-Year	15-Year	20-Year
Year 1	33.33%	20.00%	14.29%	10.00%	5.00%	3.750%
Year 2	44.45	32.00	24.49	18.00	9.50	7.219
Year 3	14.81	19.20	17.49	14.40	8.55	6.677

automobile depreciation limit table:

Recovery Year	Year Placed in Service
	2021*	2020	2019	2018
1	10,100**	10,100**	10,100**	10,000**
2	16,100	16,100	16,100	16,000
3	9,700	9,700	9,700	9,600
4 and after	5,760	5,760	5,760	5,760

Lina purchased a new car for use in her business during 2021. The auto was the only business asset she purchased during the year, and her business was extremely profitable. Calculate her maximum depreciation deductions (including $179 expense unless stated otherwise) for the automobile in 2021 and 2022 (Lina doesn't want to take bonus depreciation for 2021 or 2022) in the following alternative scenarios (assuming half-year convention for all): (Use MACRS Table 1, Table 2, and Exhibit 10-10.) Problem 10-67 Part e (Algo) e. The vehicle cost $86,000, and she used it 20 percent for business. Answer is complete but not entirely correct. Year 2021 2022 Depreciation deduction 2,020 3,220 X