$179$ expensing $is$ claimed and that $200\%$ declining$-$balance cost recovery with the

half$-$year convention $is$ used. The cost recovery $limitation$ for $an$ auto placed $in$ service $in2020isas$ follows: $$10,100(first$ year$),$ $$16,100$

$(second$ year$),$ $$9,700(third$ year$),$ and $$5,760(fourth$ year$).2020$: $$,x$

$2021$:$$,x$

$2021$: $ $x$

$2022$: $ $x$

$2023$: $

Brent's adjusted basis $in$ the auto $on$ January $1,2024,is$ $

$x.$ Exhibit $8\mathrm{.}3$ MACRS Accelerated Depreciation for Personal Property

Assuming Half$-$Year Convention $(Percentage$ Rates$)$

For Property Placed $in$ Service after December $31,1986$