In 2024 taxpayer bought a truck, 100% business. Took section 179, bonus depr, and macrs, as well as the dealer redeemed EC tax credit of $7,500. In 2025, lemon law was declared and a new truck was given. Q:1.Does IRS treat this as a sale and purchase? 2. If yes,is new truck eligible for $7,500 EV credit? Transaction took place in July 2025.