Maura drives her car a total of 50,000 miles (30,000 business miles) during 2019.

Maura is self-employed and uses her personal automobile for business trips. During 2019, Maura drives her car 60% for business use and incurs the following total expenses (based on 100% use of car): Gas and oil Repairs Depreciation Insurance and license fees Parking and tolls (business related) 10,000 1,400 4,400 2,400 18,280 Total a. What amount is deductible if Maura uses the standard mileage method? b. What amount is deductible if Maura uses the actual cost method? c. Can taxpayers switch back and forth between the mileage and actual methods each year? (The standard mileage rate method permits a deduction based on a mileage rate of 58 cents per mile for the year 2019.)