Really important question.  Can someone please clarify.  Client is an uber driver.  Placed car in service and used actual expenses in 2018. Client traded in car in March 2019 and received trade in value for the vehicle, which was most likely used to purchase the next vehicle.   Can client now use standard mileage rate on the new car because it was placed in service in 2019?  Lastly, should the traded in vehicle be disposed on his return with any recapturing of depreciation?