Opt out of depreciation on sale of vehicle.

if it was ever used for business, there will be depreciation to factor in whether they took mileage (a portion of the price per mile is for depreciation) or actual expenses.

"....when in fact it should be no depreciation"

Err... in fact, per Pub 463, there IS depreciation: 

Rate of Depreciation Allowed in Standard Mileage
Rate
Year(s) Depreciation Rate per Mile
2024 0.30
2023 0.28
2021–2022 0.26
2020 0.27
2019 0.26
2017–2018 0.25
2015–2016 0.24
2014 0.22
2012–2013 0.23
2011 0.22
2010 0.23
2008–2009 0.21
2007 0.19
2005–2006 0.17
2003–2004 0.16
2001–2002 0.15
2000 0.14

I'm not understanding why you are reporting the sale of a vehicle with zero business use.

Is this a 1040?

Was there NEVER any business use on the vehicle?  Or just no business use this year, but had business use in prior years?  What are the circumstances that there was there no business use in the current year (and was there personal use in the current year)?