In 2021 old preparer took the 179 deduction for taxpayers truck

In 2022 old preparer took standard deduction for truck and not actual expense

I now have their papers as the old preparer passed away. Taxpayer brought in a copy of his 2022 taxes where I saw the standard deduction was used and was continuing that with 2023. The taxpayer was saying how 2 years ago the old preparer wrote off the whole truck with the 179 and that is when I asked for a copy of the year before.

When doing the 179 don't you have to take actual expenses?