Pablo is a computer sales representative and spends only 4 days a month in the office. His office is 18 miles from home. Pablo spends 3 nights a month traveling to his out-of-town clients.
a. What portion of Pablo’s travel is considered business?
b. During the year, Pablo keeps the following record of his travel:
Miles
Home to office ............. 864
Office to home .............. 864
Home to local clients to home ...... 10,630
Home to out-of-town clients to home ... 2,650

The company reimburses Pablo for all of his lodging, meals, and entertainment while he is on the road. If he uses the standard mileage rate, what amount can he deduct as a business expense?