Depreciation After End of Recovery Period For Vehicles

[TaxNC]

Here is the scenario:

Placed a car in service on 5/1/13. Used it through 12/31/15 for less than 50% business usage every year. Only $385 of $8,500 cost was depreciated using the straight line
method (actual expenses). Car was available in 2016, 2017, and 2018 but self-employed business was paused during those years. Vehicle was used all of 2019. Can the vehicle continue to be depreciated in 2019 and future years until the full basis is recovered, still using 5/1/13 as the Date in Service and the straight line method (even if used over 50% for business)?
Thanks for any assistance.

[TaxGuyBill]

but self-employed business was paused during those years.

In my opinion, that means it was taken out of service. Assuming that is the case, you would use 2019 as the "placed in service" date, and start depreciation anew (using the LOWER of Adjusted Basis or the Fair Market Value when it was converted back to business).