the standard mileage rate may be used by ______________?

a. a car, in subsequent years, when accelerated depreciation was taken in the year the car was placed in service.

b. a heavy SUV that weighs between 6001 pounds and 14000 pounds gross vehicle weight (GVW).

c. a rural mail carriers vehicle when the carrier received qualified reimbursement.

d. five or more cars used at the same time (a fleet).