Cost and Financed don't relate like that.

Cost is Cost.

Financed is debt because you couldn't pay for it. That debt doesn't change Cost.

Also, you didn't state if that is 100% business use, some sort of specialty vehicle (delivery van?) for the new vehicle, and what about that trade-in? Was it business, was it depreciated (bonus, fully, cost, etc?, was it 100% business, was it the spouse's vehicle, a personal vehicle?