Make sure you understand the gain and loss rules when you get rid of your car, especially if you were planning on giving, or selling it, to a relative. The same day qualifies every time. If the business discussion and entertainment do not take place on the same day, the IRS looks to all facts and circumstances. My spouse is also self employed and we would like to attend the all-day seminar together. This can be your spouse, CPA, or accountant.
Tax law is very specific.
For tax favored vehicles the GVWR must be 60001 lbs or greater. I pay my CPA a big chunk of change to keep up with all this tax stuff. I'm really too busy trying to make money. Now, let me answer your question with a question. Of course it is.