Question 24 of 35. The standard mileage rate can be used by: Sole proprietorships and partnerships. Only sole proprietorships. Sole proprietorships, as well as partners and shareholders who use their personal vehicle for business purposes. Any business that owns a vehicle. Mark for follow up Question 25 of 35. The self-employed health insurance deduction is potentially available to all of the following taxpayers, EXCEPT: O c Corporation shareholders that own more than 2% of the stock. Partners in a partnership. S Corporation shareholders that own more than 2% of the stock. Sole proprietors. Mark for follow up