Jana is a partner in JKL, LLC. JKL is a limited liability company taxed as a partnership. As part of her duties for the partnership, Jana drives a car owned by JKL to deliver products to the business clients.

Which of the following is true?

a. Vehicle expenses may be claimed by the partnership using the actual amount spent.

B. Vehicle expenses may be claimed by the partnership using the actual amounts spent or the standard mileage rate.

C. Deductible car expenses are limited to 50% of the total actually spent.