On April $23,2023,$ Bailey purchased an automobile for $$25,000.$ The car is used $80\%$ for business and $20\%$ for personal use. What is the cost recovery deduction for $2023$ and $2024,$ assuming the $100\%$ bonus was taken?

answer:

$2023$ $$25,000\backslash$times $80\%=$ $$20,000$ but limited to $$16,160($$$20,200\backslash$times $0\mathrm{.}80$ luxury limit$).$

$2024$ $$4,640$ carried over from $100\%$ bonus $-$ there is no further limitation because it is below the max of $$15,600($$$19,500$ year two luxury limit $\backslash$times $0\mathrm{.}80).$

Pls explain the answer, or is the answer incorret?