yes 100% bonus would be available provided your business started in 2019. no depreciation would be allowed if your business hasn't started in 2019. we don't know your tax situation. so to deduct $75,000 when you have little 2019 income but expect 2020 to be much better, would not produce the best tax savings.
section 179 (election to expense certain depreciable assets) also would allow you to deduct the full cost (again assuming the business started in 2019) provided your business income before the deduction is $75,000 or more. if less section 179 would be limited to zeroing out your schedule C income. any unused amount would be carried over to 2020.
you can elect out of 179 and bonus (168(k)) and use regular MACRS which would provide the smallest deprection deduction about $3,750 (becuase you acquired the vehicle in December it would be subject to the mid quarter convention)
in effect, depreciation on your vehicle (any other depreciable asset for that matter) can be legally manipulated to provide very little depreciation up to the full cost. Thus you can manipulate your taxable income.
