Jerome operates a clothing store. During the 2021/22 tax year, Jerome used his Mazdaforan estimated 9,000 km of businessrelatedtravel.

Jerome had kept a logbook for this vehicle during the 2015/16 tax year (the year in which he had bought the vehicle for $21,750).

This logbook disclosed business use of 59%. Neither Jerome's business nor his travel pattern has changed significantlysince then.

Hisrunningcostsfortheyearincludingdeclineinvalueamountedto

$6,1OO.Allexpensescanbefullysubstantiated.

CalculatethedeductionavailabletoJeromeforcarexpensesusing eachof themethods available tohimunder Division 28.