During 2020, Marsha, a self-employed CPA, drove her car 24,000 miles. The details of the mileage are as follows:

Marsha's Mileage

Personal use	3,000 miles
Transportation between home and office	3,000 miles
Transportation to and from clients' offices	18,000 miles

Marsha's 2020 records show that her car expenses totaled $14,900. The details of the expenses are as follows:

Marsha's Expenses

Gas, oil, and repairs	$9,840
Insurance and licensing	1,500
Depreciation	2,960
Interest on car loan	400
Tolls and parking at clients' offices	200

What is the maximum amount Marsha can deduct for 2020?

$11,175

$12,075

$11,225

$10,725

$10,850