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Emily, who is self - employed, used her personal car for business travel this year. She paid $ 2 , 1 5 0 for gasoline.

Emily, who is self-employed, used her personal car for business travel this year. She paid $2,150 for gasoline. Her car's depreciation, if fully used for business, would be $4,600. Emily drove a total of 12,800 miles during the year, with 2,400 miles documented for business purposes. What business expense amount can Emily deduct (if any) for these trips?
David, a self-employed individual, used his personal vehicle for business-related travel. He spent $1,800 on gasoline. If David can provide written documentation for 2,700 miles of business-related trips, what business expense amount can he deduct (if any) for these trips, given that his car's depreciation for full business use would be $3,900?
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