6. (A). During 2018, Eileen (a self-employed accountant who also works part-time for a CPA firm) used her car as follows: 12,000 miles (business), 1,400 miles (commuting), and 4,000 miles (personal). In addition, she spent $440 for tolls (business) and $620 for parking (business).

If Eileen uses the automatic mileage method, what is the amount of her deduction?

6. (B) Jeff uses his automobile for both business and personal use and claims the automatic mileage rate for all purposes. During 2018, his mileage was as follows:

Personal

Business

Medical

Charitable

Qualifying education (MBA program) How much can Jeff claim for mileage?

Miles Driven 4,000

8,000

1,800

1,500 800