We operate a S Corporation and this as of next month it is 3 years since we gotten a new car, we were considering purchasing a Nissan Altima Hybrid 07 which comes with $2200 tax credit, would we still be able to receive the business tax deduction and the tax credit if we purchase it under the business? Also, are we allowed to since this will soon be more than 3 years since we made our last car purchase for our business?