Randi incurred the following expenses in operating her personal car that was also used in her sole proprietorship. The car was driven 17,750 miles during the year 2019:

Variable expenses including fuel, maintenance, etc.$ 5,900

Fixed expenses including insurance, depreciation, etc.3,900

Interest on loan secured by the automobile 560

Business related parking and tolls 25

Randi drove this vehicle 3,400 business miles during the year. This is the first year that the auto is used in the business.

What is the maximum deduction for the business use of this automobile?

What restrictions will Randi face in future years related to this auto if Randi elects to use the actual costs?