Teresa is a civil engineer who uses her automobile for business. Teresa drove her automobile a total of 14,960 miles during 2015, of which 85% was business mileage. The actual cost of gasoline, oil, depreciation, repairs, and insurance for the year was $8,467.

Carry out all computations to two decimal places and round your final answers to the nearest dollar.

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

b. How much is Teresa's transportation deduction based on the actual cost method?

Marty is a sales consultant. Marty incurs the following expenses related to entertainment of his clients in 2015:

Dues to a country club		$4,500
	(The country club was used for business
	25 days of the total 75 days that it was used.)
Business meals at the country club		1,650
Dues to a tennis club		1,000
	(The club was used 75 percent for directly
	related business.)
Tennis fees (personal use)		260
Business meals at various restaurants		2,312

a. Indicate whether the following are "Deductible" (partially or fully or "Not deductible".

Dues to a country club
Business meals at the country club
Dues to a tennis club
Tennis fees (personal use)
Business meals at various restaurants

b. How much is Marty's deduction for entertainment expenses for 2015? $