the asset life is 5. but a luxury auto also referred to as listed property such as your Telsa is subject to depreciation limits each year max per year IRC code SEC 280F
2019 $18,100
2020 $16,100
2021 $9,700
2022 $5,760 and every year thereafter
so if the cost was around $100K it would not be fully depreciated until 2031
