Calculate actual vehicle expenses for Patrick, a small business owner whose income is reported on Schedule C. He drove 21,453 miles in his fully depreciated 2012 Fiat. The vehicle is used 100% for business. His expenses include $2,680 for gas, $276 for oil changes, $800 for insurance, $85 for personal property tax, $89 for tolls and parking, a $45 parking ticket, and $60 for washing and waxing.

$3,930

$3,975

$3,990

$4,035