On January 2, 2020, Joyce purchases a new car to use in her business. The car, a Volster, costs $15,200. Joyce pays $2,200 in cash and finances the balance through the dealer. She uses the car 45 percent of the time for business and drives a total of 10,800 miles during 2020. The total expenses for the 10,800 miles driven are: repairs and maintenance, $240; insurance, $920; and gasoline, $1,960. The correct depreciation expense for 2020 is $684 ($15,200 3 45% 3 10%).

Which deduction would I use if I am using the standard deduction or the standard mileage rate of 2021 . ?