Frank is the owner of a garden maintenance and landscaping business which services the Melbourne CBD area. He drives a Holden Victoria Utility he purchased in 2010 at a cost of $32000. It has a 3200-CC capacity engine and it is primarily used or picking up supplies and transporting materials and tools to his various jobs. Frank was conscientious with his record keeping and for this reason kept a comprehensive log book for the current tax year. Information included in his log book included the following: Travel to suppliers and customers 2300KM Travel from home to work 1890KM Private family travel 160 KM Total - 4350KM Frank's running costs for the year including the decline in value (depreciation) totalled $12800 Required- (a) Using the information above, calculate the maximum amount that Frank would be able to include as deduction for car expenses for the year from the method available to him. (b) What other vehicles are treated in the same way as Frank's?