Taxpayer uses a business car for business and personal use. During the year taxpayer drives a total of 30,000 miles. 10,000 miles are for personal use. Costs incurred during the year are as follows:

• Maintenance - $2,500
• Depreciation - $650

A. What is the taxpayer's deduction using the standard mileage rate?

B. What is the taxpayer's deduction using the actual expense method?