I too plan on taking the 179 deduction. Still not sure if I can claim 100% business use, unless I imply that some of my consulting work is done from home computer/library and then I drive to office to see patients. Also not clear if the 7,500 federal deduction and (YEAH) 6,000 Colorado reduction is separate from the potential 25,000 179 deduction/credit. If all apply and don't mutually exclude each other, a combined 38,500 tax deduction is soooo no brainer that I could not resist. I just need to ensure my 90D is delivered before Tesla hits total sale number 200,000, when the tax credits vanish, unless Elon finds more free federal $$$ for his baby TSLA