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Thank you for answer my question. Can you please also help me with this follow up question? I did use a light SUV part time for realtor side job even know I am not the owner of the SUV. My father is the owner of the SUV.  I did receive vehicle expense deduction in 2018 and 2017. Did I receive this vehicle expense deduction because I was depreciating the vehicle? I don’t think I was depreciating the vehicle since I don’t owe it, and I am just using it.