Ryan is self-employed. This year Ryan used his personal auto for several long business trips. Ryan paid $1,920 for gasoline on these trips. His depreciation on the car if he was using it fully for business purposes would be $3,900. During the year, he drove his car a total of 20,200 miles (a combination of business and personal travel).

a. Ryan can provide written documentation of the business purpose for trips totaling 4,040 miles. What business expense amount can Ryan deduct (if any) for these trips?