based on the $918 depreciation for the first year would be computed $918/5 (allocated cost divided by 5 the straight line life). in addition you can only claim 1/2 year's depreciation the first year so. the above result would be divided by 2 so the first year depreciation would be $92.
in order to use actual costs which would also be prorated 27%, you need to keep accurate records. for that matter the IRS requires that yo maintain contemporaneous records for your business miles. here's what the IRS requires for business use
Your mileage log must include the starting mileage on your vehicle's odometer at the beginning of the year and its ending mileage at the conclusion of the year. Each time you use your vehicle for business purposes, you must record the following information:
Your mileage
The dates of your business trips
Places you drove for business
The business purposes for your trips
