In $2019,$ Jessica bought a new heavy truck for $$34,000$ to use $80\%$ for her sole proprietorship. Total miles driven include $7,800$ in $2019,$

$8,800$ in $2020,$ and $8,300$ in $2021.($Use Table $6$A$-1)$

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.

Deduction

a$.$

b$.$