Which of the following statements regarding depreciation on luxury automobiles and personal$-$use property is false?

A$.$

The limitations are indexed for inflation for passenger automobiles placed in service after $2018.$

B$.$

Bonus depreciation is limited to $$8,000$ for passenger automobiles placed in service after December $31,2017.$

C$.$

Deduction is limited to the business$-$use percentage of the dollar limitation amount applicable with reference to the year placed in service.

D$.$

The lease of a car for business use is not deductible.