Part II

11. Subtract line 10 from line 9. This is the limit on the amount you can deduct for depreciation (including any special depreciation allowance) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12. Cost or other basis (reduced by any alternative motor vehicle credit ¹ or credit for electric vehicles ² ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. Multiply line 12 by line 8. This is your business/investment cost . . . . . .
14. Section 179 deduction claimed in the year you placed the car in service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15. Subtract line 14 from line 13. This is your tentative basis for depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16. Multiply line 15 by the applicable percentage if the special depreciation allowance applies. This is your special depreciation allowance. Enter -0- if this is not the year you placed the car in service, the car is not qualified property, or you elected not to claim a special depreciation allowance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Note:

1. If line 16 is equal to line 11, stop here. Your depreciation deduction (including your special depreciation allowance) is limited to the amount on line 11.
2. If line 16 is less than line 11, complete Part III.