Listed property includes luxury automobiles as well as the other assets listed in 280F(d)(4). For passenger automobiles, section 280F(a)(1)(A) limits the depreciation deduction by listing the amounts a taxpayer can deduct in the years following its purchase. These listed amounts are subject to an adjustment for inflation under 280F(d)(7).(a) The sum for 2007, after adjustment for inflation, is $12,800. These limits seem to reflect what the legislature means by using the term "luxury automobile."