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Emma, a self - employed professional, used her personal car for business trips this year. She incurred $ 2 , 3 5 0 in gasoline

Emma, a self-employed professional, used her personal car for business trips this year. She incurred $2,350 in gasoline expenses. Her car's depreciation for full business use would be $5,100. Emma drove a total of 15,800 miles during the year, with 3,000 miles documented for business purposes. What business expense amount can Emma deduct (if any) for these trips?
Daniel is self-employed and used his personal vehicle for business purposes this year. He spent $2,200 on gasoline. Daniel's car depreciation would have been $4,600 if fully used for business. If Daniel can provide written documentation for 3,200 miles of business-related trips, what business expense amount can he deduct (if any) for these trips?
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