Martha is a self-employed tax accountant who drives her car to visit clients on a regular basis. She drives her car 3,000 miles for business before July 1, 1,000 miles for business after June 30, and 10,000 miles for commuting and other personal use

Assuming Martha uses the standard mileage method, how much is her auto expense for the year?

a. The deductible business auto expense is $_____

b. Where on her tax return should Martha claim this deduction? The expense should be deducted on Martha's Schedule C.