A taxpayer owns a Tesla model S$,$ which had a purchase price of $$8000$ on March $1,2020.$ The car was put into service on that date and the taxpayer elected to use standard mileage deduction. The taxpayer has a W$-2$ job approximately $40$ miles from home round$-$trip and drives the vehicle into the office four days a week.

Additionally, the taxpayer has an interior design service as a sole proprietor ship. The interior design jobs often require several trips to the clients homes which often over $100$ miles one$-$way, but only $60$ miles from the W$-2$ office for tax year $2023$ the taxpayer drove $4200$ miles for the interior design business.

Is the following statement true about the scenario

true or false

For tax year $2023$ the taxpayer can take section $179$ depreciation of $$18,100$