Jackson, a self-employed taxpayer, uses his automobile 72% for business and during 2019 drove a total of 16,400 business miles. Information regarding his car expenses is listed below.

Business parking	$ 220
Auto insurance	2,200
Auto club dues (includes towing service)	264
Toll road charges (business-related)	330
Oil changes and engine tune-ups	352
Repairs	242
Depreciation allowable	4,400
Fines for traffic violations (incurred during business use)	440
Gasoline purchases	4,840

What is Jackson's deduction in 2019 for the use of his car if he uses:

If required, round your answers to nearest dollar.

a. The actual cost method? $

b. The automatic mileage method? $

c. What records must Jackson maintain? Keeping a written or electronic log of miles driven, the dates the automobile was used, the location of travel, and the business purpose is enough evidence for the . If the is used, keeping copies of receipts, canceled checks, and bills in addition to a mileage log is sufficient. Records and logs should be kept contemporaneously (e.g., updated weekly or daily).