Family partnerships and auto expenses

I have a couple filing jointly with a family partnership. They have auto expenses with 20% of one of their personal cars used for partnership business. Their auto expenses are now subject to the 2.5% floor under Schedule A as miscellaneous expenses when they file a Form

2106 to claim the auto expense. Can they re-title the car they use for business as a partnership asset and take actual expenses plus depreciation on Form 1065? They cannot take standard mileage, but actual expenses plus depreciation given the cost of gasoline should give them a better deduction. Their 80% use of the "company car" for personal use would be gratis.