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A taxpayer who is a sole - proprietor has a vehicle that they use for business purposes. It is the only vehicle used and is

A taxpayer who is a sole-proprietor has a vehicle that they use for business purposes. It is the only vehicle used and is used 100% for business purposes. The first year they placed the vehicle in service was treated using the standard mileage rate. During the year they paid a significant amount of money in repairs and maintenance and wish to switch to the actual expenses method. Is this allowed?

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