If your client is older than 70 1/2 and the amount is not over $100,000 it is tax free and counts toward RMD. If you scroll down on the 1099R worksheet to " Qualified Charitable Distribution" you will see where to put the amounts. You cannot put it on schedule A also. here is the IRS site to read up on it. https://www.irs.gov/retirement-plans/plan-participant-employee/rollovers-of-retirement-plan-and-ira-distributions

from IRS: Changes to depreciation limitations on luxury automobiles and personal use property The new law changed depreciation limits for passenger vehicles placed in service after Dec. 31, 2017. If the taxpayer doesn’t claim bonus depreciation, the greatest allowable depreciation deduction is: $10,000 for the first year, $16,000 for the second year, $9,600 for the third year, and $5,760 for each later taxable year in the recovery period. If a taxpayer claims 100 percent bonus depreciation, the greatest allowable depreciation deduction is: $18,000 for the first year, $16,000 for the second year, $9,600 for the third year, and $5,760 for each later taxable year in the recovery period.