On March 5, 2015, Will purchased a new Ford Focus for usein his job. Thecar cost $24,000 (including sales tax), with no trade-in involved. Thecar was driven 14,000 miles in 2015 and 18,000 in 2016 with usageas follows: 20% for commuting to the officeand 80% for business trips. Themileagefor 2016 wasevenly distributed throughout theyear. Will deducts actual operating costs for his vehicle, using the 200% declining-balance method with a half-year convention to compute MACRS depreciation. In addition, Will did not claim any 179expensing or additional first-year depreciation last year when hebought thecar. Will'sexpenses related to operating theFord Focus for 2016 areas follows:

Gasoline

$2,900

Oil change and lubrication

150

Auto insurance

1,800

Repairs

400

Auto club dues

160

License and registration

120

Interest on car loan

900