Yes but I’m confused because how can we still apply MACRS.
The safe harbor method was introduced to allow you to take bonus + depreciate the 4 years after. Please see page 9 https://www.irs.gov/pub/irs-drop/rp-19-13.pdf
However that ended in 2022 as per the IRS in this update: https://www.irs.gov/newsroom/irs-provides-a-safe-harbor-method-of-accounting-for-passenger-automobil...
So doesn’t that mean after bonus depreciation in year 1 you can’t depreciate until year 6 as per: https://www.currentfederaltaxdevelopments.com/blog/2019/2/14/safe-harbor-for-luxury-autos-and-bonus-...
