I am preparing 2019 Corp 1120 Tax Return with a prior year (2018) vehicle owned by the Corp. (single member)

1. Passenger vehicle

2. Used 80% of the time for business

3. Placed in service 2/12/2018 

4. Did not take any bonus depreciation 

2. No section 179 

Does the Corp have to elect out of Section 179?

Thank you,

LaDonna Powell