Marc Lusebrink, an employee of Oak Corporation, bought a used automobile and drove it 17,944 miles on business during 2010 and a total (including business miles) of 23,925 miles. His total expenses for his automobile for the year are:

Gasoline $4,475 Oil changes 150 Insurance 570 Tires 225 Repairs 620 Total $6,040 The automobile cost $14,000 on January 1 when Marc started to work, and depreciation expense for the year, assuming 100 percent business use, would be $2,800. His business parking and toll fees for business amount to $316. Use Form 2106 on pages 4-9 and 4-10 to calculate Marc’s transportation expense deduction (before the 2 percent of adjusted gross income limitation) for the year.