In $2022,$ all of the following taxpayers placed a car into service for their Schedule C sole proprietorship. In all cases, the car was used partly for personal purposes and partly for business purposes. Which of taxpayers is permitted to calculate $2023$ automobile expenses in the manner described? In $2022,$ Gloria used the actual expense method, including depreciation using the straight$-$line method. For $2023,$ she would like to use the standard mileage rate. In $2022,$ Mark used the actual expense method, including depreciation under "regular" MACRS $(200\%$ declining balance$)$ depreciation. For $2023,$ he would like to use the standard mileage rate. In $2022,$ Talisa used the standard mileage rate. For $2023,$ she would like to use the actual expense method and depreciate the car using the straight$-$line method. In $2022,$ James used the standard mileage rate. For $2023,$ he would like to use the actual expense method and depreciate the car using "regular" MACRS $(200\%$ declining balance$)$ depreciation.