Teresa is a civil engineer who uses her automobile for business. Teresa drove her automobile a total of 14,800 miles during 2016, of which 75% was business mileage. The actual cost of gasoline, oil, depreciation, repairs, and insurance for the year was $7,832.

a. How much is Teresa's transportation deduction based on the standard mileage method? $

Joan is a self-employed attorney in New York City. Joan took a trip to San Diego, CA, primarily for business, to consult with a client and take a short vacation. On the trip, Joan incurred the following expenses:

Airfare to and from San Diego	$ 488
Hotel charges while on business	340
Meals while on business	240
Car rental while on business (she drove 240 miles)	90
Hotel charges while on vacation	460
Meals while on vacation	290
Car rental while on vacation	180
Total	$2,175

Calculate Joan's travel expense deduction for the trip, assuming the trip was made in 2016.'

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