Mickey is a $12-$year$-$old dialysis patient. Three times a week for the entire year, he and his mother, Sue, drive $11$ miles one way to Mickey$$s dialysis clinic. On the way home, they go $5$ miles out of their way to stop at Mickey$$s favorite restaurant. Their total round trip is $27$ miles per day.

Required:

How many of those miles, if any, can Sue use to calculate an itemized deduction for transportation? Use the medical mileage rate in effect for $2023,$ which is $22$ cents a mile for the year, to determine the deduction, based upon their driving for the year. Compute Itemized deduction.