Debbie is self-employed, and she operates a cupcake delivery service. This year she paid delivery personnel $18,000 in salary. She carefully documented the business use of the auto (11,700 miles this year) and her $7,350 of vehicle expenses (for gas, oil, repairs, and auto lease payments). She purchased a new oven for her cupcake business for $6,000 on December 15, 2020 and elected to use bonus depreciation. What amount of these expenses may Debbie deduct as business expenses? Debbie is on the cash method and calendar year