I started a new s-corp (I am 100% owner) last year (2016) and bought a Tesla Model X and put it 100% under the company using the section 179 heavy SUV deduction. But due to many reasons, I think I need to dissolve this s-corp around the end of this year (2017). So, for the 2017 year’s tax return, how should I handle the Tesla Model X since I am dissolving the company by the end of year 2017? Do I need to recapture the depreciation of this Tesla Model X from year 2016?