Problem
In 2013 Jessica bought a new heavy truck for $115,000 to use 60% for her sole proprietorship. Total miles driven include 15,200 in 2013, 18,240 in 2014, and 19,000 in 2015. What is the deduction for 2015 assuming the actual method was used from the beginning? Calculate depreciation only; the truck is not limited by the luxury auto rules. Also, assume §179 was not elected in the year of purchase.