The Cohan rule is most likely to come to the rescue (or partial rescue) of which of the following taxpayers who lacks adequate records or receipt(s)?

(a) An amateur gambler (slot machines) claiming losing wagers equal to her reported gambling winnings for the year.

(b) An individual who claims a $20,000 deduction for contributions to her church but who has only $5,000 in cancelled checks to support that claimed amount.

(c) A self-employed accountant who claims a standard mileage deduction for having used her personal car to drive 125,000 business travel miles during the year.

(d) An individual who claims a compensation expense deduction for payments allegedly made to an ex-boyfriend or ex-girlfriend while they were still living together.