Tater Meer purchased a new car for use in her business during 2020 for $75,000. The auto was the only business asset she purchased during the year and her business was very profitable. Calculate Tater’s maximum depreciation deductions for the automobile in 2020 and 2021 under the following scenarios:

a. Tater does not want to take §179 expense and she elects out of bonus depreciation.

b. Tater wants to maximize her 2020 depreciation using bonus depreciation.