Johnson receives a $7,800 reimbursement for the travel expenses. He did not receive any reimbursement for the auto expenses. He uses his personal automobile 80% for business use and placed his current automobile in service on October 1,2008. Total business miles driven during the year (evenly throughout the year) amount to 26,400, his commuting miles in 2012 amount to 2,000 (average daily roundtrip of 7 miles), and other personal miles amount to 4,600 miles. Johnson's AGI is $60,000, and he has no other miscellaneous itemized deductions.

a) Calculate Johnson's expense deduction using the 2012 Form 2106 (Employee Business Expenses) based on actual automobile expenses and other employee business expenses.

b) Calculate Johnson's expense deduction for 2012 using the standard mileage rate method and other employee business expenses. (Assume that none of the restrictions on the use of the standard mileage rate method are applicable)