Does the Toyota RAV4 qualify for the heavy-vehicle write-off?

How we got there: Step 1: Qualifying basis = $65,000 × 100% = $65,000. Step 2: Toyota RAV4 (LE 2WD) GVWR 4,630 lb ≤ 6,000 lb → §280F passenger-vehicle Year-1 cap applies (IRS Pub 463 Table 4-1). Step 3: §179 federal = min($65,000, $20,400 passenger cap) = $20,400. Bonus dep federal = $0 (cap already absorbed by §179). Step 6: Federal first-year total = $20,400 + $0 = $20,400. Step 7: Texas §179 conforms to federal. State §179 = $20,400. Step 8: Texas conforms to federal §168(k). State bonus dep = $0. Step 9: State first-year total = $20,400 + $0 = $20,400.