During the year 2018, Ricki, who is not self-employed and does not receive employer reimbursement for business expenses, drove her car 5,400 miles to visit clients, 10,400 miles to get to her office, and 500 miles to attend business-related seminars. All of this mileage was incurred ratably throughout the year. She spent $360 for airfare to another business seminar and S220 for parking at her office. Using the automobile expense rates in effect for 2018, what is her deductible transportation expense? Deductible transportation expense