Amelie is self-employed and uses her personal automobile in connection with her business. During 2022, Amelie drove her car a total of 28,000 miles. Her business log shows that she drove 22,400 miles for business purposes. During 2022, Amelie incurred the following actual expenses based on 100% use, that is, 28,000 total miles:

Gas and oil............................................................................$ 7,800
Repairs and maintenance.....................................................1,200
Depreciation...........................................................................5,800
Insurance................................................................................1,440
Licenses and fees.....................................................................300
............................................................................................$16,540

a. Compute Amelie’s deduction if she uses the actual cost method.
b. Compute Amelie’s deduction if she uses the standard mileage method.
c. Assume Amelie used the standard mileage method in 2022. In addition to the automobile expenses, she made several business trips and incurred the following travel expenses while away from home overnight:

Airfare......................................$ 4,600
Hotel...........................................1,860
Meals.............................................720
Taxi fees and tips.........................280
..................................................$7,460

None of the above expenses were personal in nature. What are Amelie’s deductions in 2022 after all limitations?
d. Would Amelie’s deduction in 2022 be for AGI or from AGI?