Aaron is a self-employed accountant who works from his home. He mostly sees clients at his home, but also sometimes sees them on their premises. During the year, he drives his car as follows. Aaron's home directly to clients ................................12,000 miles Clients' locations to other clients' locations...............10,000 miles Clients' locations to home...........................................10,000 miles Aaron's deductible mileage for the year is: 

a. 10,000 miles. 

b. 12,000 miles. 

c. 20,000 miles. 

d. 22,000 miles. 

e. 32,000 miles