Allison is self-employed and uses her personal automobile in connection with her business. During 2021, Amelie drove her car a total of 30,000 miles. Her business log shows that she drove 21,000 miles for business purposes. During 2021, Amelie incurred the following actual expenses based on 100% use, that is 30,000, total miles: (The standard mileage rate method permits a deduction based on a mileage rate of 55 cents per mile for the year 2021. Gas & oil 8,000, Repairs & maintenance 2,400, Depreciation 5,600, Insurance 1,550, Licenses & fees 200. Total 17,750