You can claim the section 179 deduction and a special depreciation allowance for listed property and depreciated listed property using GDS and a declining balance method if the property meets the business-use requirement.

Per IRS Publication 946 How To Depreciate Property, on page 55:

How To Allocate Use

To determine whether the business-use requirement is met, you must allocate the use of any item of listed property used for more than one purpose during the year among its various uses.

For passenger automobiles and other means of transportation, allocate the property's use on the basis of mileage. You determine the percentage of qualified business use by dividing the number of miles you drove the vehicle for business purposes during the year by the total number of miles you drove the vehicle for all purposes (including business miles) during the year.

For other listed property, allocate the property's use on the basis of the most appropriate unit of time the property is actually used (rather than merely being available for use). For example, you can determine the percentage of business use of an item of listed property by dividing the number of hours you used the item of listed property for business purposes during the year by the total number of hours you used the item of listed property for all purposes (including business use) during the year.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.