Ariana is a self-employed Instacart driver who works out of their home. Ariana does not have a designated work vehicle. During 2021, Ariana drove their vehicle 15,430 miles for business, and 5.467 miles for personal use. Other costs associated with the vehicle for the year were: Operating expenses (depreciation, oil, gas, license, insurance, repairs...) - $15,000 Documented business-related tolls and parking fees $139 Interest expense on the loan for the vehicle -$284 How much will Ariana deduct as a business expense for using this vehicle under each method? a) Standard rate = $20,089; Actual cost = $11,449 b) Standard rate = $11,449; Actual cost = $8,989 c) Standard rate = $8,989; Actual cost = $11,449 d) Standard rate = $8,640; Actual cost = $11,100