Cydnee is an employee of KF Corporation (a calendar-year taxpayer). In February 2013, KF purchased a new $40,000 car for Cydnee's use. During 2013, 2014, and 2015, 60 percent of Cydnee's mileage on the car was business related and 40 percent was for her personal driving. Her personal use was properly treated as taxable fringe benefit income.
Compute KF Corporation's depreciation deduction for the car for 2013, 2014, and 2015 if the maximum depreciation (including bonus depreciation) was claimed.