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Sophia, a self - employed individual, used her personal car for business travel this year. She paid $ 2 , 1 0 0 for gasoline.

Sophia, a self-employed individual, used her personal car for business travel this year. She paid $2,100 for gasoline. If Sophia can provide written documentation for 2,800 miles of business-related trips, what business expense amount can she deduct (if any) for these trips, considering her car's depreciation for full business use would have been $4,500?
Lucas, who is self-employed, used his personal vehicle for business purposes. He spent $2,400 on gasoline. His car's depreciation for full business use would be $5,200. Lucas drove a total of 16,200 miles during the year, with 3,500 miles documented for business purposes. What business expense amount can Lucas deduct (if any) for these trips?
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