1. A taxpayer owns a Tesla, Model S, Which had a purchase price of $80,000 on March 1, 2018. The car was put into service on that date, and the taxpayer elected to use the standard mileage deduction. The taxpayer has a W-2 job approximately 40 miles from home, round trip, and drives the vehicle into the office 4 days a week.

Additionally, the taxpayer has an interior design service as a sole proprietorship. The interior design jobs often require several trips to the client's home, which is often over 100 miles one way, but only 60 miles from their W-2 office. For tax year 2020, the taxpayer drove 4,200 miles for the interior design business.

Is the following statement true about this scenario?

• The taxpayer itemizes their deductions and can deduct the $1,200 of personal property tax on their Schedule A.

• The taxpayer is not required to keep a record since they used the standard mileage rate instead of actual.

• The taxpayer may include miles from their home office to the client site as business miles.

• For tax year 2020, the taxpayer can take Section 179 depreciation of $18,100.