Hi C. Fraley, thanks for the question regarding section 179 depreciation. There are several factors that must be met to qualify for the Section 179 deduction. If the vehicle was first used for personal purposes in 2016 and the purpose was changed to business in 2017, it does not qualify for the Section 179 deduction. However, if you were getting the vehicle ready for business use (i.e. repairs or upgrades to) then it may qualify for the section 179 deduction.
Check out the following articles to learn more about the requirements that must be met and how to calculate your deduction:
Car Depreciation: https://fitsmallbusiness.com/car-depreciation-deduction/
Section 179 Tax Deduction: https://fitsmallbusiness.com/section-179-deduction/