As @AmeliesUncle pointed out, the additional $12,000 should have been depreciated over time beginning in the year of purchase, using a tax depreciation system known as MACRS. For 2019, you cannot simply take the additional $12,000 if you did not take the depreciation in 2017 & 2018. Section 179 is available in the year of purchase only.
Review your 2017 & 2018 returns. Look for Form 4562 and determine if depreciation has been taken on the remaining $12,000. If you are using TurboTax each year, this asset should have carried forward and depreciation taken, as stated above. If not, you may need to amend prior year returns. Be sure not to take too much depreciation in 2019, as you cannot just use the $12,000 as a starting point in the current tax year.
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