What is the ceiling limitation based on trishs business

Question

Trish, a self employed CPA and calendar year taxpayer acquires and places in service an automobile and a personal computer. Pertinent data include the following:

Assets                       Date Acquired    Total original cost    portion of business usage     Sec.179 election

Automobile                 1/2/13                 $21,000                   60%                                        No

Personal computer      7/1/13                 4,000                      40%                                         No

What is the MACRS depreciation deduction on the automobile BEFORE the luxury auto limitation, assuming no bonus and no Sec. 179 expensing?

What is the amount of the depreciation deduction for the computer for 2013?

1. What is the ceiling limitation based on Trish's business use percentage of the car?