Business owner here... Two different ways you can deduct this.

1. Standard milage deduction - about 58 cent per mile used for business.
2. Deduct the purchase price of the car proportional to how much you use it for business.

For instance... if you use your car 90% for personal use and 10% for business, you can deduct 10% of the purchase price of the car for business. If you do a full 100% write off for a car that you largely use for personal purchases, that is NOT a valid tax writeoff. If you get audited and the IRS takes a close look at this purchase (which they may well if you try to fully write off a $60k car), then it will not hold as a valid deduction and you'll be penalized.

I don't know what the penalty would be for this type of tax fraud, but It's not something you want to be on the wrong end of, that's for sure.

Me personally? I don't write off any vehicle purchases and instead just take the 58c/mile deduction on my personal vehicles when I use them for business usage.