Cassandra owns her own business and drives her van 15,000 miles a year for business and 5,000 miles a year for commuting and personal use. She purchases a new van in 2011 and wants to claim the largest tax deduction possible for business use. Cassandra’s total auto expenses for 2011 are as follows:

Gas, oil, and maintenance .... $5,760

Insurance ........... 775

Interest on car loan ...... 1,200

Depreciation .......... 3,060

License ............. 180

Parking fees and tolls (all business) . 240

Determine Cassandra’s 2011 deduction for business use of the van.