Jackson uses his automobile 90% for business and during 2015 drove a total of 14,000 miles. Information regarding his car expenses is listed below.
Business parking.................................................$ 140
Auto insurance...................................................1,300
Auto club dues (includes towing service)......................180
Toll road charges (business-related)..............................200
Oil changes and engine tune-ups.................................210
Repairs...............................................................160
Depreciation allowable..........................................2,850
Fines for traffic violations (incurred during business use)...320
Gasoline purchases..............................................2,800
What is Jackson's deduction in 2015 for the use of his car if he uses:
a. The actual cost method?
b. The automatic mileage method?