Albert owns a hamburger stand and utilizes his pickup truck for both business deliveries and volunteer work with a local charity. Albert wants to accurately account for vehicle expenses on his tax return. Given the IRS$$s updated standard mileage rates for $2024,$ how should Alex calculate his deductible vehicle expenses for these activities?

a$)$ Use a flat rate of $67$ cents per mile for both business and charitable activities, simplifying his calculations.

b$)$ Apply the $67$ cents per mile rate for business use and $14$ cents per mile for charitable activities, in

accordance with the $2024$ IRS mileage rates.

c$)$ Deduct $21$ cents per mile for both business and charitable driving, based on the lower rate provided for

medical or moving purposes $.$

d$)$ Calculate his vehicle expenses based on the actual costs rather than the standard mileage rates to ensure

higher deductions $.$