Fill Form $4562$ Modified Accelerated Cost Recovery System $($MACRS$)$ and Bonus Depreciation, Listed Property, Limitation on Depreciation of Luxury Automobiles $($LO $8\mathrm{.}2,8\mathrm{.}4,8\mathrm{.}5)$

During $2023,$ Pepe Guardio purchases the following property for use in his calendar year$-$end manufacturing business:Passenger automobile $($used $90$ percent for business$)$

Pepe uses the accelerated depreciation method under MACRS and takes bonus depreciation.

Complete Form $4562,$ Pepe's depreciation expense for $2023.$

If required, round your answers to the nearest dollar. If an amount is zero, enter $"0".$ Enter amounts as positive numbers. Part III

MACRS Depreciation $($Don$\text{'}$t include listed property. See instructions.$)$

Section A

$\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|\}$

$\backslash$hline $17$ MACRS deductions for assets placed in service in tax years beginning before $\backslash (2023\backslash$ldots $\backslash$ldots $\backslash$ldots $\backslash ).............$ & $17$ & $\backslash \backslash$

$\backslash$hline $18$ If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check here $.................................................................$ & $\backslash$multicolumn$\{2\}\{|$c$|\}\{\}\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$

Section B$-$Assets Placed in Service During $2023$ Tax Year Using the General Depreciation System

$\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|$l$|$l$|$l$|\}$

$\backslash$hline $($a$)$ Classification of property & $($b$)$ Month and year placed in service & $($c$)$ Basis for depreciation $($business$/$investment use only$-$see instructions$)$ & $($d$)$ Recovery period & $($e$)$ Convention & $($f$)$ Method & $($g$)$ Depreciation deduction $\backslash \backslash$

$\backslash$hline $19$a $3-$year property & & & & & & $\backslash \backslash$

$\backslash$hline b $5-$year property & & $\backslash (\backslash$square $\backslash )$ & $5$ yrs$.$ ~ $\backslash (\backslash$checkmark $\backslash )$ & & & $\backslash (\backslash$square $\backslash )\backslash \backslash$

$\backslash$hline c $7-$year property & & $\backslash (\backslash$square $\backslash )$ & $\backslash (7\backslash$mathrm$\{$yrs$\}.\backslash$quad $\backslash$checkmark $\backslash )$ & HY $\backslash (\backslash$quad $\backslash$checkmark $\backslash )$ & & $\backslash \backslash$

$\backslash$hline d $10-$year property & & & & & & $\backslash \backslash$

$\backslash$hline e $15-$year property & & & & & & $\backslash \backslash$

$\backslash$hline f $20-$year property & & & & & & $\backslash \backslash$

$\backslash$hline g $25-$year property & & & $25$ yrs $.$ & & S$/$L & $\backslash \backslash$

$\backslash$hline $\backslash$multirow$\{2\}\{*\}\{$h Residential rental property$\}$ & & & $27\mathrm{.}5$ yrs $.$ & MM & S$/$L & $\backslash \backslash$

$\backslash$hline & & & $27\mathrm{.}5$ yrs $.$ & MM & S$/$L & $\backslash \backslash$

$\backslash$hline $\backslash$multirow$\{2\}\{*\}\{$i Nonresidential real property$\}$ & $05/23\backslash (\backslash$checkmark $\backslash )$ & $\backslash$begin$\{$tabular$\}\{$l$\}$

$\backslash (\backslash$square $\backslash )\backslash \backslash$

$180,000$

$\backslash$end$\{$tabular$\}$ & $39$ yrs $.$ & MM & S$/$L & $\backslash (\backslash$square $\backslash )\backslash \backslash$

$\backslash$hline & & & & MM & S$/$L & $\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$

Section C$-$Assets Placed in Service During $2023$ Tax Year Using the Alternative Depreciation System $21$ Listed property. Enter amount from line $28$

$22$ Total. Add amounts from line $12,$ lines $14$ through $17,$ lines $19$ and $20$ in column $($g$),$ and line $21.$ Enter here and on the appropriate lines of your return. Partnerships and S corporations$-$see instructions$23$ For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section $263$A costs $.............................................$ Part V Listed Property $($Include automobiles, certain other vehicles, certain aircraft, and property used for entertainment, recreation, or amusement.$)$

Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only $24$a$,24$b$,$ columns $($a$)$ through $($c$)$ of Section A$,$ all of Section B$,$ and Section C if applicable.

Section A$-$Depreciation and Other Information $($Caution: See the instructions for limits for passenger automobiles.$)($g$)$

Method$/$ ConventionType of property $($list vehicles first$)$Business$/$ investment use percentageCost or other basisBasis for depreciation $($business$/$ investment use only$)$Depreciation deductionElected section $179$ cost$25$ Special depreciation allowance