Jackson, who is self-employed, uses his automobile 90% for business and during 2018 drove a total of 14,000 business miles. Information regarding his car expenses is listed below. Business parking $ 140

Auto insurance 1,300

Auto club dues (includes towing service) 180

Toll road charges (business-related) 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

What is Jackson's deduction in 2018 for the use of his car if he uses:

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).