Darlene, a real estate agent, places an auto costing $35,000 into service on July 1, 2022. She spends $10,000 for gas and $2,000 for business parking. Darlene drives the auto a total of 50,000 miles, which includes 47,500 business miles. Darlene uses the SMR. What is the maximum amount Darlene may deduct on her 2022 Schedule C for auto-related expenses? (Note: Round up $0.50 and higher to the nearest dollar.) A. $12,000 B. $26,838 C. $29,688 D. $35,000

Darlene, a real estate agent, places an auto costing $35,000 into service on July 1, 2022. She spends $10,000 for gas and $2,000 for business parking. Darlene drives the auto a total of 50,000 miles, which includes 47,500 business miles. Darlene uses the SMR. What is the maximum amount Darlene may deduct on her 2022Schedule C for auto-related expenses? (Note: Round up $0.50 and higher to the nearest dollar.) A. $12,000 B. $26,838 C. $29,688 D. $35,000