Business vehicle depreciation write off?

[Sean Stack]

Guys, I'm new to owning a business and the tax rules that go with it. Formed an LLC in 2022. Haven't done anything with it until last month. (I just bought a vacant lot that I'm getting ready to build a house on starting in Feb.) I need a work truck. Was going to wait until Jan so that I'm buying it in the same year that I'll be making some business income but is that necessary?

Would there be any benefit to buying it this month before the year ends? Can I depreciate 80% this first year against mine and my wife’s w2 income? Dealers are doing all their year end sales right now which are making me reconsider waiting till Jan. If I can write off $40k of a $50k truck expense this year that would make me move up my timeline. 

Thanks