A taxpayer's employer provides a car to the employee for business trips and personal travel.

The taxpayer keeps a log book and travels 3,000 km for business use and 2,000 km for private use over the 3 months test period.

During the year the taxpayer traveled a total of 12,000 kms.

The operating costs reflected on the corporate credit card amounted to $15,000

The depreciation cost was $5,000.

What is the maximum deduction the taxpayer can claim?

Select one:

a. $9,000

b. $3,400

c. $0

d. $12,000