Wild Water Rapids, Inc. (a C Corporation), 58-2379451, is the publisher of the outdoor magazine, Paddle On. During 2021, the company purchased the following assets: The company has adopted the following tax depreciation policies: 1. 7- year property is written-off in the year of purchase using the election to expense (Sec. 179 deduction) 2. 5- year property is depreciated using bonus depreciation and the maximum MACRS rates, and the election to expense (Sec 179) is not used. 3. The election to expense (Sec. 179 deduction) is never taken on luxury automobiles. However, the company does take bonus depreciation on luxury automobiles. Wild Water Rapids, Inc. taxable income, prior to recording depreciation \& amortization, is $79,200. The company's sole shareholder, Gigi Buchanon, drove the Dodge Challenger. He drove this vehicle a total of 17,500 miles during 2021 of which 13,650 miles were for business, and 2,100 miles were for commuting. The preceding mileage amounts came from Gigi's written logbook. Gigi's wife owns a Ford Escape, which they both drive. Requirements: 1. Complete Form 4562 in a manner that results in the lowest LEGAL taxable income possible for the corporation