Brian sometimes uses his car for work purposes. He provided the following information in respect of the year:

Items	Amount ($)
Car cost	37250
Fuel	3120
Insurance	563
Repairs	742
parking fees	80
Registration	543
Speeding fine	120
Road tolls	167
Car wash	90

Brian kept a logbook for the entire year and it showed the following:

Trips	Km
Trips between work and home	4917 km
Trips between places of work	5270 km
Private trips	5243 km

Brian's car has a 2.2 litre engine and he prefers to depreciate it at 15% straight line. It was purchased on 1 July.

a) Calculate Brian's motor vehicle deduction using each possible method.

b) Which method should Brian use to minimise his tax?