On July $1,2020,$ Brent purchases a new automobile for $$43,000.$ He uses the car $84\%$ for business and drives the car for business purposes as follows: $6,000$ miles in $2020,15,000$ miles in $2021,16,800$ miles in $2022,$ and $12,000$ miles in $2023.$

Determine Brent's basis in the business portion of the auto as of January $1,2024,$ under the following assumptions:

a$.$ Brent uses the automatic mileage method.

Compute his basis adjustments for depreciation for each year.

$2020$ $:

$2021$ $:

$2022$ $:

$2023$ $:

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

b$.$ Brent uses the actual cost method. $[$Assume that no $179$ 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 in $2020$ is as follows: $$10,100($first year$),$ $$16,100($second year$),$ $$9,700($third year$),$ and $$5,760($fourth year$).]$

Compute his depreciation deductions for year.

$2020$ $:

$2021$ $:

$2022$ $:

$2023$ $:

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