You have a sole proprietor.

They bought a vehicle in 2024 to use in the business. What is a Transfer?

Then, you are trying to have them "sell" the car from the old business to the new business, and treat it as if it is new in service for tax year 2025. And you want to take Section 179 and bonus on the same vehicle but for the new business.

There is no longer any use of the car for the old business, all use is the new business, other than the personal use? Or, is that split across two businesses?