In 2019, Jessica bought a new heavy truck for $31,000 to use 80% for her sole proprietorship. Total miles driven include 7,200 in 2019, 8,200 in 2020, and 7,700 in 2021. (Use Table 6A-1) Required: If Jessica uses the standard mileage method, how much may she deduct on her 2021 tax return (miles were incurred ratably throughout the year)? 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