A taxpayer owns a Tesla, model S$,$which had a purchase price of $$80,000$on march $1,2020.$The car was put into service on that date, and the taxpayer elected to use the standard mileage deduction. The taxpayer has a W$-2$job approximately $40$miles from home, round trip, and drives the vehicle into the office $4$days a week.

Additionally, the taxpayer has an interior design service as a sole proprietorship. The interior design jobs often require several trips to the client's home, which is often over $100$miles one way, but only $60$miles from the W$-2$office$.$ For the tax year $2023,$the taxpayer drove $4,200$miles for the interior design business.

Is the following statement true about the scenario?

for the $2023$ tax year the taxpayer can take section $179$ depreaiation of $18100$