173) A self-employed person working a trade drives her car 70% for work that yields business income. She has a good journal of her business miles. What is the deductibility of the interest on the loan to buy the car?

A) None of the interest is deductible because the car would have to be driven 75% for business before any interest is deductible.

B) All of the interest is deductible because personal miles are less than half.

C) The business portion of the interest would be deductible.

D) None of the above.