In $2019,$ Jessica bought a new heavy truck for $$43,000$ to use $80\%$ for her sole proprietorship. Total miles driven include $9,600$ in $2019,10,600$ in $2020,$ and $10,100$ in $2021.($Use Table $6A-1)$

Required:

a$.$ If Jessica uses the standard mileage method, how much may she deduct on her $2021$ tax return $($miles were incurred ratably throughout the year$)?$

b$.$ What is the deduction for $2021$ assuming the actual method was used from the beginning? Calculate depreciation only; the truck is not limited by the luxury auto rules. Also, assume $$179$ was not elected in the year of purchase.

Note: For all requirements, do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.

$\backslash$table$[[,$Deduction$],[$a$.,],[$b$.,]]$