Jerry operates a delivery service as a sole proprietorship, and he used his own vehicle for both personal and business use. During the last taxation year, he drove 8,000 kilometres for business purposes, and 8,000 kilometres for personal travel. Because the vehicle was looking a litzle rough, he had the car painted. Later in the year, he had his business name lettered on the vehicle. Jerry estimated that the total cost of the vehicle during the last taxation period was as follows: The amount that Jerry can deduct as a vehicle expense for business purposes is: a) $3,200 b) $3,000 c) $2,100 d) $2,700