Chelsea, who is self - employed, drove her automobile a total of 20,000 business miles in 2016. This represents about 75% of the auto's use. She has receipts as follows:

Parking (business only) $500 Tolls (business only) 300 Repairs $1,000 Chelsea has an AGI for the year of $ 40,000. Chelsea uses the standard mileage rate method. After application of any relevant floors or other limitations, she can deduct