For 2024, on Schedule C, if I enter an auto <6k, 100% business use, 1/1/24 acquired/in-service, qualified property, 90k cost basis, $0 Sec 179, then ProSeries shows Special Depr 54k, Depreciation Ded 7.2k.  

Pub 463 & 946 say 1st year depreciation deduction limit should be 20.4k.

What am I missing?

Why does it seem like that limit is not being applied? If the cost basis is 275k, then ProSeries shows Special Depr 165k, Depreciation Ded 22k.