That was a bad move on the preparer's part.
Once you use actual expenses for the vehicle (even if it's the first year you used it for business), you can't switch to standard mileage rate. You must continue using actual expenses as long as you use that car for business.
She did not use Section 179. She used MACRS mid-quarter convention since you placed the car in service so late in the year. You were not eligible for Section 179 since you used the vehicle for work less than 50%.
