you can take as much as 179 bonus as your business allows. I believe bonus is $1MM per year. haven't read up in the last couple of years on this.
With the accelerated depreciation. technically you can write the whole car in 1 year, but I would imagine that would raise some flags. But as a small business, I believe you can have a fleet of 4 cars or less without too much paperwork. with justification of course, like other business within your field are doing something similar. You can't write off a Lambo Urus for a custodian service field for instance, since no others in that field or business will have a requirement to use a Lambo Urus.
-ThinkMac-