Yeah I got this too. I guess where I am confused is that the IRS instructions has this Table 2 which lists that the limit on depreciation for a car placed in service in 2020 and has been in service for 2 tax year is 16,100 and I'm understanding this as that this taxpayer should get 16,100 in deduction and not 7,375 as it's calculated to be. I guess 16,100 is the max possible not what everyone gets.