"should be at least 32% up to the limit) of the depreciable basis."

Not if the vehicle was under 6000 pounds and you used Bonus Depreciation.

The weird rules of §280F(a)(1)(B) can drastically reduce the depreciation for years 2 through 6.

Simplified example:  Vehicle cost was $50,000.  The 80% Bonus depreciation is $40,000, even though it is limited to $20,200.  The other $19,800 can't be used until year 7. 

In the meanwhile, only $10,000 can be depreciated from years 2 through 6.

If the business percentage of the vehicle drops from 2023 to 2024, it could result in $0 depreciation because ProSeries the mathematical method to calculate depreciation, rather than using the "tables" (unless you specifically tell it to use the "tables").