USA Question Regarding Depreciation of Passenger Automobile

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An automobile was purchased in March of 2016 for use by the Corporation Owner. It is used 90% for business and 10% for personal/commuting. The cost of the automobile was $ 30,000.

If section 179 is not elected, am I able to use the Special Deprecation Allowance limit of $11,160 for the first year or do I need to limit it to $3,160?
 

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