Car expenses using logbook and expense data
Rory derives business income from a retail cosmetics store. On 1 October 2023, Rory bought a
Mercedes for $38,340. Its effective life is eight years. Rory kept a logbook for 12 weeks which
disclosed the following:
Travel from home to the shop and return	2,735Km
Travel from the shop to college (Rory is studying a course in fitness training)	370Km
Travel from college to home	735Km
Travel to customers and suppliers	3,460Km
The logbook is representative of the entire year. Odometer records showed a total of 23,840
kilometres travelled during the period up to 30 June 2024.
Rory also kept receipts and records which show the following costs:
Petrol and Repairs	$ 2,850
Excess on Insurance for Repairs	$ 600
Car Washes	$ 930
Registration and Insurance	$ 1,735
Parking at Airport (during a business trip)	$ 380
Determine the maximum amount of any deductions available to Rory.