According to Ian Redpath and Brian O'Sullivan, which of the following is correct regarding a mileage log to document business use of a vehicle? A. A mileage log should be compiled within a few days prior to review by an IRS auditor. B. A mileage log is not necessary when an employee indicates that he uses his company-provided vehicle 100% for business use. C. A mileage log cannot be used to establish business use of a vehicle unless the documentation is written within 24 hours of any travel. D. A mileage log can be compiled after the year-end but prior to filing the return if items such as Outlook Calendar and E-ZPass documentation are used.