michelle drives her car a total of 30,000 miles (24,000 business miles) during 2019

Michelle is self-employed and uses her personal automobile for business trips. During 2019, Michelle drives her car 80% for business use and incurs the following total expenses (based on 100% use of car): $ 9,500 Gas and oil 1,600 Repairs 4,400 Depreciation 2,300 Insurance and license fees 80 Parking and tolls (business related) $ 17,880 Total a. What amount is deductible if Michelle uses the standard mileage method? b. What amount is deductible if Michelle 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.)