(1) Fran, who is self-employed, drove her automobile a total of 40,000 business miles in 2019

She also has receipts for business-related use as follows:

Parking $500

Fuel $900

Tolls $200

Fran has an AGI for the year of $50,000. If Fran uses the standard mileage rate of 54.5 cents, she can deduct

A) $23,200.

B) $23,400.

C) $23,900.

D) $24,100.

(2) Caleb's medical expenses before reimbursement for 2019 include the following:

Medical premiums $12,000

Doctors, hospitals 10,500

Prescription drugs 1,800

Caleb's AGI for the year is $100,000. Caleb also receives a reimbursement for medical expenses of $4,000. Caleb's deductible medical expenses that will be added to the other itemized deductions will be

A $10,300.

B) $12,800.

C) $20,300.

D) $24,300.