Jackson, a self-employed taxpayer, uses his automobile 94% for business and during 2021 drove a total of 17,800 business miles. Information regarding his car expenses is listed below. Business parking $ 180 Auto insurance 1,800 Auto club dues (includes towing service) 216 Toll road charges (business-related) 270 Oil changes and engine tune-ups 288 Repairs 198 Depreciation allowable 3,600 Fines for traffic violations (incurred during business use) 360 Gasoline purchases 3,960 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? $ 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)