Happy Lucky drove her car a total of 18,000 miles during 2013. Of this, 12,000 miles was related to business for JR Enterprises. Happy paid $4,500 for gas, $5,500 for repairs, and $500 for tires during the year. Happy accounted to JR for these actual expenses and received a reimbursement for the business portion. How much may JR deduct as travel and transportation expense? A. $0 B. $3,500 C. $7,000 D. $10,500