1.Jonathan placed his new car in service on January 1 of the current year. He drove it 15,000 miles in the current year, 60 percent for business. He incurred expenses, including straight line depreciation, interest on the car loan, registration fees and taxes, gas and oil, maintenance, and repairs after a minor fender bender, of $10,500. What should his business deduction for automobile expense be?

a.$8,325

b.$6,300

c.$10,500

d.$5,220

2.Hercules is a detective in the New York City Police Department. He would like to improve his knowledge of the legal aspect of evidence collection and analysis, so he attends a law school course in forensic science with the goal of eventually earning his law degree at night. He incurs the following expenses: transportation to and from law school, $150; tuition, $1,000; and meals, $200 because he doesn't have time to go home to eat between work and school. Which of the following may Hercules deduct?

a.All of the tuition and 50 percent of meals and transportation

b.All of the tuition only

c.All of the expenses

d.None of the expenses are correct.