Lester uses his personal automobile in his business of selling insurances. He bought a new car in 2014 and drove it a total of 28,000 miles of which 4,000 miles were for commuting and other personal uses. Actual gas, oil, repairs, licensing, insurance, and depreciation totaled $16.200 for 2014. Actual parking expenses for business were $200. What is the maximum amount Lester can deduct for 2014?

a. $12600

b. $11054

c. $12980

d. $13615

e. $14086