".....§179 *IS* depreciation.  Take that in year one, and you are stuck with actual in the first year and going forward for the ownership of the vehicle."

And a tip.  You can do bonus depreciation instead (you do have to take it on ALL assets in the same class for the same year.  Doing so means that IF the business use drops below 50% in future years, recapture isn't required.

I'm surprised PS doesn't default to bonus.  An election is necessary if opting out of bonus depreciation.