In 2012, Ozzie Ostentatious Purchased a New Porsche Convertible for $80,000

In 2012, Ozzie Ostentatious purchased a new Porsche convertible for $80,000 to be used in his business, Tract Homes Are Us.Ozzie drove the car 80 percent of the time for business.The maximum amount of the car's cost that Ozzie may deduct this year (ignoring bonus depreciation) is

A) $3,160
B) $1,775
C) $64,000
D) $2,528
E) None of the above