Jackson, a self-employed taxpayer, uses his automobile 94% for business and during 2021 drove a total of 26,200 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) $160 1,600 192 240 Oil changes and engine tune-ups 256 Repairs. 176 Depreciation allowable. 3,200 Fines for traffic violations (incurred during business use) 320 3,520 Gasoline purchases What is Jackson's deduction in 2021 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?