Section 179 Deduction

[ronnie_gt]

I'm in the process of purchasing a business vehicle for 2024 and want to use the section 179 deduction for the full price. From IRS, there is a $28900 limit unless you meet the following criteria (there are others, but this is the one I'm attempting to use).

Equipped with a cargo area (either open or enclosed by a cap) of at least 6 feet in interior length that is not readily accessible from the passenger compartment.

My question: Is this a combined limit of all cargo space, or just a single one? My vehicle is the Silverado EV and it has a bed length of 5'11" and a frunk that is about 1'. Does this vehicle qualify based on the criteria?

[tagteam]

I wouldn't call this authoritative but

https://www.mooreschevrolet.com/what-trucks-qualify-for-section-179