Basis is generally the amount he paid for it.

You will also need to enter the "prior depreciation" that was claimed on all prior tax returns for that asset.

If this is a semi-truck tractor, the depreciation Recovery Period should have been THREE years, not five.  I think you would need to use an Asset Entry Worksheet, not the vehicle worksheet.

If it was a five year Recovery Period, that is actually depreciated for SIX tax returns (the first and last year are partial years), so there would still be depreciation in the sixth year.

Does that answer your questions?