In $2019$ Jessica bought a new heavy truck for $$38,000$ to use $80\%$ for her sole proprietorship. Total miles driven include $8,600$ in $2019,9,600$ in $2020,$ and $9,100$ 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$.$

TABLE $6$A$-1$

General Depreciation System: $200\%$ or $150\%$ Declining Balance Switching to Straight$-$Line$*$

$\backslash$table$[[,,,$Convent,,,$20$ Vear$],[$Recovery Year,$3-$Year,$5-$Year,$7-$Year,$10-$Year,$15-$Year,$\frac{20-\text{y}\text{e}\text{a}\text{r}}{3\mathrm{.}750}$