Reverend Jones used his car for church business and self-employed personal services to the congregation. His 2022 records show that he drove 2,577 miles for church business and 446 miles for self-employed services (evenly throughout the year). He spent $231 on professional journals and $87 for marriage and family booklets. What is Reverend Jones's deductible

amount of self-employed (SE) business expense? For the Reason Rule allocation purposes, use 23.06%.

a) $ 357 SE business expense

b) $ 82 SE business expense

c) $ 87 SE business expense

d) $ 275 SE business expense

For the Deason Rule allocation purposes,