The original point was a $30K tax deduction on a $100K purchase. The limit is $25,900 for a purchase of any amount, including $100K. Therefore the $30K tax savings won't be realized. Maybe $10K deduction? The law was changed in 2020. From IRS Pub 946.
Sport Utility and Certain Other Vehicles You cannot elect to expense more than $25,900 of the cost of any heavy sport utility vehicle (SUV) and certain other vehicles placed in service in tax years beginning in 2020. This rule applies to any 4-wheeled vehicle primarily designed or used to carry passengers over public streets, roads, or highways that is rated at more than 6,000 pounds gross vehicle weight and not more than 14,000...... (more in the Pub)