In 2022, Vika has used her car for 40,000 total miles of which 24,000 miles were properly documented as business miles. Her total automobile expenses for 2022 were as follows:

	Amount
Gasoline and oil	$7,000
Insurance	2,500
Repairs and maintenance	1,000
Traffic ticket fines	500
Depreciation (based on full cost of automobile)	13,333

Assuming that there are no restrictions on the choice of expense method and that the mileage rate for 2022 is $0.585 per mile, what is the maximum automobile expenses deduction that Vika can claim?

$14,040 $19,933 $14,300 $14,600