Complete the calculation for both Actual Vehicle Expense and the Standard Mileage rate (57.5/mile):

Total Miles = 25,000  

Business Miles = 12,500  

Personal Use Miles = 12,500

Gas = $1,664 for the year

Insurance = $154 monthly

Tires= $600

Oil Changes= 4 at $40 each

Vehicle Registration Fees = $240

Tolls incurred during business activity = $360

Actual Vehicle Expense =  

Standard Mileage Deduction =