Client has used the mileage rate for deducting auto expenses on his leased car lease for the term of the lease (3 years).  He now has bought the car when the lease was up.  He also now wants to use the actual method.  My questions are:  1).  Does the fact that the car purchased, was the same car that he was leasing, prevent him from taking the special depreciation allowance?  I'm reading "the special depreciation allowance applies only for the first year the car was placed in service".  2).  Is he required to use the straight line depreciation method because he "used the standard mileage rate in the first year of business" - even though he was leasing the car.  3).  What would be considered the "estimated remaining useful life"?  Is that based on the 6 years for an auto, so he would use 3 years on the SL basis?  4).  Would there be a reduction to the depreciable basis if he was leasing for 3 years and then purchased the car.  The purchase price was to buy his leased car $20,000 and he took large deductions using the mileage rate in the last 3 years