Jackson, a self-employed taxpayer, uses his automobile 90% for business and during 2022 drove a total of 14,000 business miles. Information regarding his car expenses is listed below. Business parking Auto insurance Auto club dues (includes towing service) Toll road charges (business-related) $140 1,300 180 200 Oil changes and engine tune-ups 210 Repairs 160 Depreciation allowable 2,850 Fines for traffic violations (incurred during business use) 320 Gasoline purchases 2,800 b. The automatic mileage method? LA 8,460 X