Each vehicle has it's own choice ... so the old one can continue to use the standard deduction.
Now for the new vehicle ... you have a choice to make in the year you place it in service ... to take either the standard deduction OR the actual expenses which includes depreciation /179 deduction. HOWEVER ... if you choose the actual expenses option you are stuck with that option as long as you use the car for business. If you start with the standard deduction you can flip flop between the 2 options at will every tax year. Think about it carefully to decide which is the better option for your situation.
