79. (3.0 points) Max, who is self-employed, drove his car 10,000 miles in total during the year; 4,000 of those miles pertained to business. Total expenses related to the car for the year were as follows: Gas and oil Car insurance Car maintenance Depreciation Personal property tax (ad valorem tax) $4,000 1,500 2,000 3,000 500 Tolls and parking paid during trips (100% business) 300 The maximum amount Max can deduct in 2022 as a business expense using the actual cost method is: a. $3,300. b. $3,500. C. $4,500. d. $4,700. c. none of the above.