Stan uses his personal vehicle in his sole proprietorship. He keeps no records of any kind regarding his business use of the car and doesn't really know for certain when and where he used the automobile for business. Which of the following is correct?

Stan should estimate his total vehicle expenses for the year, then deduct $50\%$ of that amount as a business expense.

Stan should deduct a good$-$faith estimate of his expenses for the auto as a business expense.

Stan cannot deduct any vehicle expenses because he has no record of his expenses.

Stan could have leased a comparable vehicle for $$3,600$ for $2022.$ Therefore, he should deduct $$3,600$ as a business expense.