You would always report the expense in the year of purchase. You can't postpone to a future year.
You don't state whether or not you are an employee or a sole proprietor. Employees are limited to a 2% of income limit and must itemize to take advantage of the deduction. Also, it depends how much this vehicle is used for personal purposes. The personal use percentage is never deductible.
You have the option of depreciating over 5 years or taking the entire amount as an expense in the year of purchase. Beware taking the full expense up front. If you convert it to personal use or sell it before the 5 year time period is up, you will have to recapture (add back into income) the amount of advance depreciation you took.