Section 179 and SUV

[Elisabeth Cooke]

Hello BP forum and thanks in advance for your expertise and insight into our question.

We have 2 rental properties, one of which is undergoing renovations with my wife as the project manager. We spend about 20 hrs/week between actively managing our properties and researching other RE opportunities.

My question is: Even though real estate generally doesn't qualify for a section 179 deduction, could we buy a qualifying SUV under section 179?