Rick is a business advisor who lives in Escondido, California and works in San Diego. He makes a 70-mile round trip commute to his job every workday, for a total of 14,000 miles a year. In addition, he drives 1,000 miles a year to visit clients from his office in San Diego. If Rick uses the standard mileage method for computing automobile expenses, his automobile expense deduction for 2009 is: $550 = 1,000 x $.55 = $550. Since his costs of commuting are not deductible.

True or False - **YOU MUST EXPLAIN AND JUSTIFY YOUR ANSWER**