Does the Audi Q8 qualify for the heavy-vehicle write-off?

How we got there: Step 1: Qualifying basis = $65,000 × 100% = $65,000. Step 2: Audi Q8 (Premium 55 TFSI) GVWR 6,404 lb > 6,000 lb → §179(b)(5) heavy-vehicle treatment applies. Step 3: §179 phase-out — total property $65,000 below $4,000,000 threshold → no reduction. Step 4: §179 federal = min($65,000, $31,300 SUV cap) = $31,300. Step 5: Remaining basis after §179 = $33,700. Bonus depreciation federal = 100% × $33,700 = $33,700 (post-OBBBA P.L. 119-21 100% restored). Step 6: Federal first-year total = $31,300 + $33,700 = $65,000. Step 7: Texas §179 conforms to federal. State §179 = $31,300. Step 8: Texas conforms to federal §168(k). State bonus dep = $33,700. Step 9: State first-year total = $31,300 + $33,700 = $65,000.