Depreciation question using new car purchase to cancel out passive income

[Tom Gorrell]

Hypothetically:

After expenses our passive profit was $60k in 2022

My wife started working on our rentals in august - ( not enough to become a REPS) the same month we bought a car for 100k that she used for business 60 percent of the time. 

We have 50 k of carryover depreciation in our current rentals. 

Do we / can we use to 179 provision to bonus depreciate the vehicle to cancel out the 60k of income?

Or is using some of the banked property depreciation a better / needed move?