Can a business claim Bonus Depreciation on equipment (say worth $6 Millions) which is bought by a company in USA and then leased out to a company outside the USA - bought and placed on lease in 2020?

If yes, then up to what amount can the Bonus Deduction be claimed?

Also, the provisions of S.168 pertaining to equipment predominantly used outside USA would not apply for Bonus Depreciation, isn't it?